Tax time in Australia for sex workers can be overwhelming, especially if you’re working in the adult or sex industry.
Whether you’re a content creator, dancer, escort, full service sex worker or work behind the scenes, knowing what you can claim, what records you need, and how to get the best possible return can make all the difference.
At Empire Industry Finance, we specialise in tax and accounting for adult industry professionals. Here’s everything you need to know to prepare for the 2025 tax season, and we provide clarity on that golden question, ‘How much tax will I get back?’.
Here are some key Tax dates for your preparations
- Lodgement opens: 14th July 2025
- Lodgement deadline: 31 October 2025 (unless you’re using a registered tax agent, like us)
What You Need to Get Sorted Before Lodging
Here’s your checklist. Gather these documents to make the process smoother:
- Income records (OnlyFans, private clients, clubs, agencies, etc.)
- Invoices and payment logs (including cash earnings)
- Work-related expenses and receipts – we recommend keeping these in one place, like a photo folder on your phone, Google Drive or Dropbox.
- Bank statements – details on how to download your bank statements
- ABN details
- Super contributions
- BAS records (if you’re registered for GST)
- Previous tax return (if this is your first time lodging with us)
If you’re scrambling to find some of these, don’t stress. We can help you piece things together but the more details you have ready, (especially if you’re a first time client of Empire) will help the process along and run more smoothly.
What Can I Claim on tax?
We get asked this daily, what counts as a legitimate tax deduction when you work in the adult industry? Here’s what you can usually claim:
Claimable Expenses
- Platform fees (e.g. OnlyFans, cam sites, subscription platforms)
- Costumes, lingerie or performance outfits
- Adult toys or props used for your content or services
- Make-up, skincare, and removal products used exclusively for work
- Advertising, website hosting, and promo materials
- Travel between work locations or client bookings, you can find our travel resources for tracking on our learning hub.
- Phone, internet, and laptop expenses
- Home office portion of rent, electricity, and supplies
Not Claimable
- General beauty expenses (haircuts, nails, personal grooming)
- Clothing that can be worn outside of work
- Gym memberships unless required as part of a specific role
- Travel from home to your first work location of the day
Claiming everything correctly is key. The Australian Tax Office (ATO) has its eyes on industries with mixed income streams and high cash components, make sure your claims stack up.
You can view our entire list of claimable items for the adult industry.
What income must I declare?
All income earned from adult industry work must be reported, including
- Salary and wages – every cent that goes in to your bank account, should be accounted for.
- Cash tips – yep, you should declare cash, don’t just spend this like crazy, we know it’s tempting. You might not think this is important now, but the minute you want to take out a loan, buy a house or prove your income, you’re going to want that cash.
- Bonus payments – we all love those chunky bonuses, but you must declare those and pay tax on them too.
- Allowances – Another very nice to have, but you’re still receiving money and therefore, that is considered an income.
- Compensation and insurance payments, such as income protection insurance payouts
The Big Question: How Much Tax Will I Get Back?
It depends. There’s no clear answer, but here are the main factors that affect your return:
- Did you pay tax throughout the year? (PAYG or quarterly payments)
- What was your total income?
- What deductions are you claiming?
- Do you have any HELP debt or Medicare levy obligations?
- Are you eligible for any tax offsets?
If you’re self-employed and haven’t paid any tax in advance, you might owe the ATO. But if you’ve been setting money aside or working through platforms that withhold tax, you could see a return.
Bottom line, the better your records and the more industry-specific your claims, the better your outcome.
Final Tips to Make Tax Time for Sex Workers Easier
- Book your tax appointment early, don’t wait until the deadline – Book with Empire
- Keep receipts and invoices in a digital folder (Google Drive or Dropbox works great)
- Use a separate bank account for business income and expenses
- Don’t rely on everyday accountants, get advice from someone who understands your work and provides a judgement free environment – we love tax time for sex workers!
- Review whether you should be registered for GST (if you have learnt more than $75,000 you should be registered for GST) – Check out our blog on company structures for more details.
Still need help?
You deserve tax advice that’s judgement-free, accurate, and tailored to your line of work. Empire Industry Finance, we know the industry, we know the ATO rules, and we know how to get your return right.
Some motherly advice from our team.
We know paying tax isn’t the fun part of running a successful business, but any type of work or income in Australia will incur tax, it is our job to help you build your empire for success, we can’t stop the ATO from charging you tax, however we can help you get the best possible outcome for your business and that’s what we hope to achieve.
Book your tax prep session now and start the financial year with confidence.
