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kanth(Newbie)Newbie
16 May 2024

I am planning to use AI Subscriptions like ChatGPT or Google Gemini for learning work related technologies.


I would like to know if these subscriptions are tax deductible ?

Is there a maximum limit per year ?

20,021 views
3 replies
20,021 views
3 replies

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Most helpful replyATO Certified Response

RileyATO(Community Moderator)Community Moderator
ATO Certified Response20 May 2024

Hi @kanth,


Using tools like ChatGPT wouldn't be a self-education expense you could claim.


You may be able to claim a deduction for the cost of the subscriptions if they're required for your employment. Keep in mind, if you use them for personal reasons, you'd have to apportion the expense. Check out our info on claiming software subscriptions for more info.


As for limits, if it's $300 or less you can claim a deduction, more than $300 and it would need to be depreciated.

All replies

Most helpful replyATO Certified Response

RileyATO(Community Moderator)Community Moderator
ATO Certified Response20 May 2024

Hi @kanth,


Using tools like ChatGPT wouldn't be a self-education expense you could claim.


You may be able to claim a deduction for the cost of the subscriptions if they're required for your employment. Keep in mind, if you use them for personal reasons, you'd have to apportion the expense. Check out our info on claiming software subscriptions for more info.


As for limits, if it's $300 or less you can claim a deduction, more than $300 and it would need to be depreciated.

Ben1978(I'm new)I'm new
11 May 2025

Is it still not claimable if your learning provider encourages the use of AI, and in some instances requires the use of AI? As long as the course strictly relates to employment?

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Can i claim AI subscription fees for learning work related learnings | ATO Community