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Federalsmall businessenergy

Small Business Energy Incentive

A tax incentive for small and medium businesses to invest in energy-efficient assets and upgrades, providing an additional 20% tax deduction.

Australian Taxation Office Federal Last reviewed: 20 April 2026

Indicative amount

Additional 20% tax deduction up to $20,000

Indicative amount only — confirm on the official page

What you get

An additional 20% tax deduction on the cost of eligible depreciating assets that support electrification and energy efficiency. Maximum additional deduction is $20,000 per eligible business.

Who it's for

small business

Relevant life events: small business

How to apply

1. Ensure your business has an aggregated turnover under $50 million. 2. Purchase eligible assets between 1 July 2023 and 30 June 2024. 3. Claim through your standard tax return lodgement with your tax agent or through MyTax.

Documents you may need

  • Business ABN
  • Tax records showing turnover
  • Receipts for eligible asset purchases

Informational only — confirm exact requirements on the official page.

Apply on the official page

You will be taken to www.ato.gov.au