GST calculator for photographers (Australia)
Photography invoices often mix a session or day rate, editing time, prints or albums, travel and sometimes a licence to use the images. If you're registered for GST, all of these are generally taxable sales to Australian customers, including the licence fee and travel you charge for.
Worked example: a typical photographer invoice
| Item | Qty | Unit price (ex GST) | Line total |
|---|---|---|---|
| Half-day shoot (4 hours) | 1 | $880.00 | $880.00 |
| Editing and retouching, 25 images | 1 | $375.00 | $375.00 |
| Commercial usage licence, 12 months, online | 1 | $450.00 | $450.00 |
| Travel (km charged) | 60 | $0.95 | $57.00 |
| Subtotal (GST-exclusive) | $1,762.00 | ||
| GST (10% of the subtotal) | $176.20 | ||
| Total including GST | $1,938.20 | ||
Figures are an illustration, not suggested prices. GST is worked out on the subtotal and rounded to the cent (the ATO's "total invoice" rounding approach). Check: $1,938.20 ÷ 11 = $176.20.
GST credits photographers commonly claim
If you're registered for GST, you can generally claim a GST credit for the GST in business purchases (the business-use share for mixed-use items), as long as you hold a tax invoice for purchases over $82.50 including GST. Common examples:
- cameras, lenses and lighting (capital purchases if over $1,000)
- editing software subscriptions
- print lab and album costs, with tax invoices
- studio hire and props
- the business-use share of your car and phone
Common GST mistakes
- Leaving GST off the licence fee. If you're registered, a licence sold to an Australian business is part of the taxable sale.
- Taking a booking deposit and not issuing an invoice for it.
- Not stating the usage terms on the invoice, which leads to disputes about where the images can be used.
Questions
Is a usage licence taxable?
For an Australian customer, generally yes when you're registered. Sales to overseas customers can be GST-free in some cases, so check the ATO rules.
Do I charge GST on travel?
If you're registered and you charge the customer for travel, it's part of your taxable sale.
The rules in one place
- GST is 10%. The GST in a GST-inclusive price is the price ÷ 11.
- You must register at A$75,000 GST turnover (current month plus the previous 11, or projected for the next 12), within 21 days. Taxi and rideshare drivers must register regardless of turnover.
- If a customer asks for a tax invoice, you must give one within 28 days, unless the sale is A$82.50 (incl. GST) or less.
- Quarterly BAS for FY2026-27 is due 28 Oct 2026, Tue 2 Mar 2027, 28 Apr 2027 and 28 Jul 2027 (calculator).
Sources (checked 17 Oct 2026): ATO Tax invoices (updated 18 Sep 2026); ATO Registering for GST; ATO When you can claim a GST credit.
General information, not tax advice. It doesn't take your circumstances into account. Check with the ATO or a registered tax or BAS agent.
Related
- Free printable invoice template for photographers · Full GST calculator · BAS due dates · PAYG instalments
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