Short answer
Yes — your AHPRA (Australian Health Practitioner Regulation Agency) annual registration fee is fully tax deductible in the year you paid it, provided you were employed in your registered profession during that financial year.
This applies to all registered health practitioners:
- Registered Nurse (RN)
- Enrolled Nurse (EN)
- Nurse Practitioner (NP)
- Midwife
- Medical Practitioner (doctor)
- Pharmacist, Physio, OT, Psychologist, etc. (any AHPRA-registered profession)
The deduction goes under D5 — Other work-related expenses in your tax return.
How much can a nurse typically deduct?
| Item | Typical FY2025-26 amount | Deductible? |
|---|---|---|
| AHPRA registration (RN/EN, annual) | $190 | ✅ Fully |
| Nursing & Midwifery Board endorsements (e.g. scheduled medicines) | varies | ✅ Fully |
| ANMF / NSWNMA / QNMU union membership | $700-900/yr | ✅ Fully |
| Professional indemnity insurance (if not employer-paid) | $120-400 | ✅ Fully |
| CPD courses + workshops | actuals | ✅ Fully (if related to current role) |
| Scrubs / uniforms (with employer logo or required protective wear) | actuals | ✅ Fully |
| Laundry of work uniforms | up to $150/yr no receipts | ✅ |
| Stethoscope, BP cuff, fob watch | actuals (>$300 depreciated) | ✅ |
| Self-education (Masters of Nursing, postgrad certs) | actuals | ✅ If related to current role |
| Mandatory health screening (Hep B, TB) for work | actuals | ✅ If not employer-reimbursed |
Total deductions for a working RN typically $2,000-4,500/year depending on uniform + CPD intensity.
What you cannot claim
- ❌ Initial AHPRA registration to enter the profession (e.g. as a new graduate before you have a nursing job)
- ❌ Travel from home to workplace (commuting — even if you work shifts)
- ❌ Childcare while you're at work
- ❌ Casual clothing or "scrub-style" pants you also wear out
- ❌ Meals at work (unless travelling overnight for work)
The first one trips people up: if you paid AHPRA for the first time before you got your first nursing job, you can't claim that year's fee. From your second AHPRA renewal onward (when you're employed), it's deductible.
Records to keep
- AHPRA payment receipt (downloadable from your AHPRA dashboard)
- Union/professional body invoices
- CPD course receipts
- Scrub/uniform receipts (keep for 5 years)
- Laundry diary (if claiming over $150, you need a 4-week diary)
When you should use a Tax Agent
DIY in myTax is fine for a salaried RN/EN with single hospital employer + standard deductions above.
Consider an Agent if:
- You worked agency / multiple hospitals (multi-employer schedule + tax-free threshold trap)
- You did private nursing on the side via ABN (Business schedule)
- You were studying mid-career (Masters of Nursing → self-education deduction defensibility)
- You're a Nurse Practitioner with prescriber endorsement (additional deductions)
- You're a graduate in your first year (residency + bonded scholarship reconciliation)
Need a professional? Browse every TPB-registered tax agent near you in the AusTax directory, or post a request and matching practices will contact you — free.
See doctor decision guide for the broader medical-sector framework (most rules overlap for AHPRA-registered roles).
Need Help With Your Tax Return?
Complex situation? a registered tax agent (see the directory) Our partner agents review every detail for accuracy and compliance.
*Disclaimer: This is general information only and does not constitute personal tax advice. Consult a registered tax agent for advice tailored to your specific situation. Always verify against the latest ATO guidelines at ato.gov.au.*
This is general information only. Health practitioner deductions are an ATO focus area — confirm with a TPB Registered Tax Agent if you have edge cases.