Common business costs you may deduct
Only include the business-use share of rent, utilities, materials, tools, transport, and other costs used to earn your business income.
Estimate deductible business expenses and taxable business income.
Source values and deduction rules reviewed on 19 February 2026.
Only include expenses incurred wholly and exclusively for earning business income.
Keep invoices, receipts, and records for all income and expenses included in your estimate.
Only include the business-use share of rent, utilities, materials, tools, transport, and other costs used to earn your business income.
Exclude personal/private portions and any amount you cannot support with proper records.