As required by Australian law, Upwork collects the Goods and Services Tax (GST) from freelancers, agencies, and clients in Australia, unless you have provided a valid Australian Business Number (ABN) and acknowledge that you're registered for GST. We assess GST on fees for services provided by us, not on fees you charge your clients for your services.
- Calculating GST
- Entering your Australian Business Number
- Changing GST Number or Location
- Tracking your GST
- FAQ
Calculating GST
We apply GST to applicable Upwork fees, including the Upwork service fee, premium Upwork memberships, and purchases of Connects. We collect this tax and remit it to the Australian Taxation Office, unless you provide a valid ABN number and acknowledge that you're registered for GST.
When we charge tax, it’s because your government requires us to, which means this tax may change or apply to additional services in the future.
The GST rate for Australia is 10%. If you don't have an ABN, or aren't registered for GST, here's an example of what this would look like:
| Your contract amount | $100.00 |
| Upwork service fee example (10% x $100) | -$10.00 |
| GST on the service fee (10% x $10) | -$1.00 |
| Take home earnings after fees and GST | $89.00 |
In the case of freelancer service fees, if your contract amount is $100 USD and your Freelancer Service Fee is 10% ($10 USD), for example, we'll apply the 10% GST to only the $10 USD service fee, meaning we'll collect $1.00 USD in GST. These amounts will be calculated in U.S. Dollars.
Note:
You’ll see the GST listed in your Transaction History and on the invoice from Upwork to you.
Entering your Australian Business Number
You can add your 11-digit ABN and confirm that you are registered for GST by going to your account's Tax information.
Your Australian ABN is usually the same as your tax identification number. The ABN has 11 numeric digits, and it might look like this, for example, 12123456789.
We’ll check whether the ABN you provide is valid and email you when we have confirmed it is valid, which usually happens within minutes. We’ll also email you to let you know if we are unable to validate your ABN or if there is a delay.
Until you enter your valid ABN and you’ve acknowledged you’re registered for GST, Upwork will charge GST. This means that a GST charge will show up on any invoices occurring before your valid ABN is successfully saved to your profile and validated. We can't refund you this amount. If you have an ABN and are registered for GST, please enter your Tax information as soon as possible to avoid being charged.
Don't have an ABN or aren't registered for GST?
Please visit the Australian Taxation Office site and the Australian Business Register to learn more.
Changing GST number or location
If you need to change your GST number in the future, you can do so by going to your account's Tax Information.
Tracking your GST
We display your GST on the invoices from Upwork to you, which can be found in your Transaction History.
Disclaimer:
This article is for general information only and should not be considered tax advice. It may not be updated in real time and may not reflect recent changes. We strongly encourage you to consult your country’s tax authority or your tax advisor with questions related to your specific situation.
Australian law applies the Goods and Services Tax (GST) to international sales of services and digital products provided to Australian consumers.
We understand that you may not be required to register for GST for the purposes of your freelance business. However, to comply with Australian laws, Upwork has to collect GST on the services we provide.
This means the 10% tax will apply to applicable Upwork fees, including the freelancer service fee you pay when you earn on Upwork, the fee you pay for a Freelancer Plus membership (if you have one), and the cost of purchasing additional Connects.
The only way for us to confirm whether someone is a taxable person (i.e., a consumer) for GST purposes is for us to (i) collect an ABN and (ii) for that person to acknowledge they are registered for GST. This tax is separate from the services you provide to your clients.
Please consult your tax advisor to determine your GST obligations. To learn more about registering for GST, you can visit the Australian Taxation Office site.
Please consult your tax advisor to determine your GST obligations. To learn more about registering for GST, you can visit the Australian Taxation Office site.
If you relocate to another country and update your Upwork profile to show your new location outside of Australia, we will automatically stop collecting the Australian Goods and Services Tax (GST). When applicable, we will automatically adjust your GST to correspond with the rates in your new country of residence.