ATO benchmarks for physiotherapists
Physiotherapists earn fees for consultations and treatment sessions, paid by patients directly or through private health insurers and other funders, while practitioner time, clinic rent and equipment are their main costs.
General information
Total expenses as a share of turnover
Low and high end of each published range
| Turnover range | Financial year | Low end | High end |
|---|---|---|---|
| $75,000 to $240,000 | 2023-24 | 29% | 50% |
| $75,000 to $240,000 | 2022-23 | 31% | 53% |
| $240,001 to $600,000 | 2023-24 | 52% | 73% |
| $240,001 to $600,000 | 2022-23 | 54% | 73% |
| More than $600,000 | 2023-24 | 73% | 84% |
| More than $600,000 | 2022-23 | 73% | 84% |
Australian Taxation Office, Small Business Benchmarks, key ratios for 2023-24 and 2022-23 (data.gov.au), licensed under CC BY 2.5 AU. Checked 15 Oct 2026.
What sits behind these figures in the books
- The main day-to-day expenses are practitioner and reception staff costs, clinic rent, treatment consumables such as tape and dressings, practice management software and professional indemnity insurance.
- Treatment tables, exercise equipment and therapy machines are recorded as equipment, kept apart from consumables and running costs, so a large purchase does not inflate a single period's expenses.
- Rent, software subscriptions and insurance bills are entered as they arrive, and personal spending on the practice card is kept out of the business accounts, so total expenses show only clinic costs.
Sources
- Small Business Benchmarks, 2023-24 Benchmarks (key ratios)
Australian Taxation Office. 2023-24 financial year, released 16 March 2026. Checked 15 October 2026.
Based on Australian Taxation Office data, Small Business Benchmarks, 2023-24 Benchmarks, licensed under CC BY 2.5 AU Licence: CC BY 2.5 AU.
- Small Business Benchmarks, 2022-23 Benchmarks (key ratios)
Australian Taxation Office. 2022-23 financial year, released 17 March 2025. Checked 15 October 2026.
Based on Australian Taxation Office data, Small Business Benchmarks, 2022-23 Benchmarks, licensed under CC BY 2.5 AU Licence: CC BY 2.5 AU.
Get your books in order
Cost of sales and total expenses are only as reliable as the books behind them. Tell us how your business runs and we will suggest a bookkeeping plan that fits.