Work-related subscriptions are deductible — but only if there is a genuine connection between the subscription and your current employment. Professional journals, industry news services, and work-specific software subscriptions are common examples. Entertainment streaming services and general news apps are generally not deductible, even if you occasionally use them for work.
What Subscriptions Are Deductible
| Subscription type | Deductible? |
|---|---|
| Professional journal (e.g., medical journal, legal reports) | Yes — directly related to current employment |
| Industry news service (e.g., finance news for a financial analyst) | Yes — work-specific |
| Work software subscription (e.g., project management, design tools) | Yes — work proportion |
| Professional development platforms (LinkedIn Learning, Coursera for current skills) | Yes — if directly related to current employment |
| General newspaper/news app (e.g., The Australian, AFR) | Potentially — if you can identify a specific work-related component |
| Streaming (Netflix, Stan, Spotify) | Generally no — private |
| Gaming or personal entertainment | No |
The Work-Connection Test
Apply the standard deduction test:
- Is the subscription used to earn your income?
- Did you pay for it yourself (not reimbursed)?
- Do you have a record (receipt or bank statement)?
If yes to all three, the work proportion is deductible.
Apportioning Mixed-Use Subscriptions
If a subscription is used partly for work and partly personally (common with news services and some software):
- Estimate the work proportion based on actual usage
- Claim only the work proportion
For example, an accountant with a $299/year AFR subscription who reads it 70% for work purposes: $299 × 70% = $209 deductible.
Software Subscriptions for Work
Work-related software subscriptions (Adobe Creative Cloud for a graphic designer, accounting software for a bookkeeper, project management tools for a manager) are fully deductible if used entirely for work, or at the work proportion if mixed use.
Frequently Asked Questions
Can I claim a Netflix subscription because I occasionally watch business documentaries? No. Occasional incidental work use does not make a primarily entertainment service deductible. The primary purpose of Netflix is private entertainment.
I subscribe to The Australian Financial Review — can I claim it? If you work in finance, investments, or a role where reading financial news is a direct part of your duties, there is a reasonable basis for the claim. Keep evidence of the subscription and be prepared to explain the work connection.
Can I claim a LinkedIn Premium subscription? LinkedIn Premium for professionals who actively use it for work purposes (e.g., a recruiter, a sales executive, a business owner) has a reasonable work connection argument. A casual user who uses it for occasional networking would have a weaker claim.
Do I need the original receipt or is a bank statement enough? A bank statement showing the amount, date, and merchant is acceptable as evidence, particularly for recurring subscriptions on a known platform.
This article provides general tax information. For advice tailored to your situation, speak with a registered tax agent. Find one through the Tax Practitioners Board register.