GST and Tax for Australian Artists Selling Art Online - What You Need to Know

27 June 2026  ·  8 min read

Tax is not the most inspiring topic in an artist's career, but it is one of the most consequential. Australian artists selling original work online are subject to both income tax and potentially GST, with rules that interact in ways that can create unexpected obligations. This is a plain-language overview of the main considerations - not tax advice, which you should seek from a registered tax professional, but a clear starting point for understanding what applies.

Do Australian artists need to register for GST?

GST registration is required if your annual turnover from all sources exceeds $75,000. Turnover means the total amount of sales before expenses - not profit. If you sell $80,000 worth of original art in a financial year and your expenses bring your profit down to $20,000, you are still required to register for GST because your turnover exceeds the threshold.

Below $75,000 in annual turnover, GST registration is voluntary. Some artists register voluntarily even below the threshold because it allows them to claim input tax credits on business expenses including art materials, studio costs, and professional services. Whether voluntary registration is beneficial depends on your specific situation and is worth discussing with an accountant.

If I am registered for GST, does it apply to art sales?

Yes. Original artworks are taxable supplies under Australian GST law, meaning 10% GST applies to the sale price if you are registered. If you sell a painting for $2,200 and you are GST-registered, $200 of that is GST that must be remitted to the ATO. Your income from the sale is $2,000.

This has pricing implications. If you are GST-registered and your competitor is not, your effective price to the buyer is 10% higher for the same pre-GST revenue. Many GST-registered artists price their work inclusive of GST and absorb it into their price.

Note also that when a platform like Bluethumb charges 40% + GST (44% inclusive), that GST component is their own obligation - but it still reduces what you receive. Understanding the difference between your GST obligations and the platform's GST charges is important when working out your true income from each sale.

Is income from selling art taxable in Australia?

Yes. Income from selling original artworks is assessable income for Australian income tax purposes. Artists who sell regularly, hold themselves out as professional artists, and operate with a business-like intention are generally treated as running a business and their art income is assessed as such.

The tax-free threshold in Australia is $18,200. Income above that is taxed at progressive rates. Expenses directly related to your art practice - materials, studio rent, photography, platform fees, professional development, and business travel - are generally deductible against your art income.

What records should Australian artists keep for tax purposes?

Keep records of every sale - date, amount, buyer details, platform used, and commission paid. Keep records of every business expense - receipts for materials, studio costs, equipment, professional services, and platform membership or subscription fees. Platform commission and subscription fees both reduce your taxable income and should be tracked separately for each platform.

On a $2,000 sale through a 44% inclusive platform like Bluethumb, your income for tax purposes is $1,120, not $2,000. The $880 retained by the platform is a cost of sale. Tracking this correctly can make a significant difference to your tax position across a full year of selling.

Frequently asked questions

Do I need an ABN to sell art online in Australia?

If you are selling art as a business activity - regularly, with an intention to make profit, and in a business-like way - you should have an ABN. Many platforms require an ABN for Australian sellers.

Is the commission I pay to an art platform tax deductible?

Yes. Commission paid to platforms and marketplaces is a cost of sale and is deductible against your business income. Platform membership and subscription fees are also generally deductible as a business expense.

Should I get an accountant as an Australian artist selling online?

If your art income is significant or growing, yes. An accountant who understands creative industry taxation can identify deductions you may be missing, manage GST obligations, and ensure you are not paying more tax than required. The cost of accounting advice is itself tax deductible.

Solene Haus

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