Tax season for working models is brutal — by default.
Models work across agencies, currencies and countries. Tax season hits and the math is brutal: which expenses count, which currency rate applies, what your local tax authority calls each line item. Most models do this in a spreadsheet three weeks before the deadline.
BOOKDU was built so end-of-year takes minutes, not a weekend.
Australia
Most working models in Australia operate as sole traders with an ABN. The ATO's performing artists guide covers models. Quarterly BAS applies if turnover is over the GST threshold ($75,000).
Commonly deductible
- Agency commission
- Test shoots, portfolio updates, comp cards
- Travel between work locations
- Phone & internet (work portion)
- Gym, hair, skincare for working models — see ATO TR 95/15 for the rules
Not deductible
- Regular gym (non-working)
- Commute to a regular workplace
- Casual clothing
Read more: The Australian Model's Tax Guide · Setting up an ABN as a model.
United States
Models in the US are typically independent contractors and receive 1099-NEC forms. No taxes are withheld at source. Self-employment tax (15.3% on 92.35% of net earnings) is on top of regular income tax. Quarterly estimated tax payments are required if you'll owe $1,000+ for the year.
Commonly deductible (Schedule C)
- Agency commission
- Portfolio expenses, comp cards
- Travel for work
- Beauty maintenance for working appearances — limited, see IRS Pub 535
- Mileage at the current standard rate
- Health insurance premiums (100% for self-employed)
Practical rule from working models: set aside 25–35% of every payment into a separate tax account immediately. Total tax burden between SE tax and income tax can run 30–50% of gross.
United Kingdom
UK models register as self-employed with HMRC, get a UTR, and file Self Assessment annually. National Insurance (Class 2 and Class 4) applies on top of income tax. VAT registration kicks in around the £90,000 turnover threshold.
Commonly deductible
- Agency fees and commission
- Portfolio costs, professional photography
- Business mileage
- Professional subscriptions and training
Not deductible: ordinary clothing, regular grooming. The UK rules are stricter than AU on personal-grooming deductions.
How BOOKDU helps at tax time
- Track every expense in your home currency — multi-currency conversion at recorded transaction-date rate.
- Categories pre-mapped to your country's tax form.
- One-click CSV export at end of year.
- Receipt photos attached to line items.
- Reminders before quarterly deadlines (AU BAS, US estimated taxes, UK Self Assessment payments on account).
Read more
- Track payments across multiple agencies in the same app.
- Track expenses in tax-ready categories.
- The Australian Model's Tax Guide
- Setting up an ABN as a model
This page is general information for working models, not tax advice. Tax rules vary by country and circumstance — always confirm with a registered tax agent for your jurisdiction.