Australia requires Upwork to collect goods and services tax (GST) and remit it to Australia's government unless you have provided a valid Australian Business Number (ABN) and acknowledge that you're registered for GST. If we do not have a valid ABN on file for your company, we will collect GST from you and remit it to the Australian government as of January 2024.
- Calculating GST
- Entering your Australian Business Number
- Changing GST Number or Location
- Tracking your GST
- Frequently Asked Questions
We will apply GST to applicable Upwork fees, including the marketplace fee, contract initiation fee, conversion fee, and recruiter fee. 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.
In Australia, the GST rate is 10% of the cost of the service being taxed. For example, if you pay $100 USD in client marketplace fees, you will pay $10 in tax, for a total of $110.
You’ll see the estimated amount of tax when you check out and the final amount on your invoices and Transaction History, in Reports › Transaction History.
Entering your Australian Business Number
If you provide a valid ABN to Upwork and are registered for GST, we will not have to collect this tax from you. You can add your 11-digit ABN and confirm that you are registered for GST by going to Settings › 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 registered for GST and email you when we have confirmed your ABN 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 acknowledge that you’re registered for GST, we will charge GST and remit it to the Australian government. 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?
Changing ABN/GST number, location, or other information
If you need to change your ABN number in the future, you can do so by going to Settings › Tax Information.
If you change locations and update this information in your account by visiting Settings › My Info › Company Contacts, we will automatically adjust your GST to correspond with the rates in your new country of residence or stop collecting if there is no GST, or a similar tax, in your new country.
You may have to revalidate your GST identification number when you change locations.
You may also have to revalidate your ABN for Australia if you make other changes to your information, such as changing your legal name.
Tracking your GST
We display your GST on the invoices from Upwork to you, which can be found in your Reports › Transaction History.
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.
Frequently Asked Questions
Australia’s GST applies to services we provide to both freelancers and clients if they reside, have a permanent address, or are established in Australia and have not provided us with a valid ABN.
We’re required to comply with the tax laws of the countries where we operate to continue to do business in those countries. Australia requires that we collect GST on Upwork services and remit them to your government unless we have a valid ABN on file for you.
No, if you provide a valid ABN, we will not have to collect and remit GST for you. To enter your ABN, go to your account’s Settings > Tax Information.
We will email you to let you know when we have validated your ABN and GST registration. We’ll also let you know if we were unable to validate it. Usually, we will contact you within a few days.
Please check to make sure you are entering the correct number. The ABN has 11 numeric digits, and it might look like this, for example, 12123456789.
If the number you entered is correct but we were not able to validate it, you may want to talk with a tax advisor.
You are not required to have or submit an ABN. However, if you do not provide a valid ABN, we are required to charge you GST and remit it to the government of Australia.
If you provide a valid ABN and are registered for GST, we will not be required to collect the tax. To enter your ABN, go to your account’s Settings > Tax Information.
If you do not currently have an ABN, you may wish to consult with a trusted tax advisor. Upwork cannot provide tax advice.
We are still required to collect GST even if you are only residing in Australia temporarily. If you move to another country, you can update your information in your account’s Settings › My Info › Company Contacts. We will automatically adjust your GST to correspond with the rates in your new country of residence or stop collecting if there is no GST or a similar tax, in your new country.
No, we remit any GST collected directly to the government of Australia and will not be able to refund it. You may be able to claim a credit with your local tax authority for what you paid. We recommend that you consult with your local tax authority or your tax advisor for more information.