Who This Guide Is For
If you wear a uniform, protective gear, or occupation-specific clothing to work in Australia, you may be entitled to claim tax deductions for buying, repairing, and cleaning those items. This guide covers the ATO rules for work-related clothing deductions in FY2025–26 — whether you're a nurse, tradie, chef, police officer, hospitality worker, or anyone required to wear specific clothing for your job (ATO guidelines).
What Work-Related Clothing Can You Claim?
1. Occupation-Specific Clothing
Clothing that is distinctive to your profession and allows the public to easily recognise your occupation is fully deductible. Examples include:
- Nurse or doctor scrubs and medical uniforms
- Chef jackets, aprons, and checked trousers
- Police, firefighter, or defence force uniforms
- Judicial robes and barrister wigs
- Religious clergy vestments
According to the ATO, occupation-specific clothing must be "distinctively recognised" as belonging to your profession. A plain white shirt worn by a waiter is not occupation-specific — but a branded hospitality uniform with the employer's logo on the AusIndustry register may qualify.
2. Protective Clothing and Footwear
Items that protect you from injury, illness, or the environment at work are deductible. This covers:
- Steel-capped boots for construction, warehousing, or factory work
- High-visibility vests, shirts, and jackets
- Hard hats, safety goggles, earplugs, and respirators
- Sunscreen, sunglasses, and broad-brimmed hats for outdoor workers
- Wet weather gear, thermal clothing for cold storage work
- Gloves, aprons, and face shields for healthcare or laboratory work
Calculation example: A construction worker buys 2 pairs of steel-capped boots at $180 each, 5 hi-vis shirts at $35 each, and sunscreen at $12/month for 12 months:
$180 × 2 + $35 × 5 + $12 × 12 = $360 + $175 + $144 = $679 fully deductible
3. Non-Compulsory Uniforms (AusIndustry Registered)
A uniform that is not compulsory but is registered with AusIndustry can still be claimed. Your employer must have registered the uniform design on the AusIndustry Register. You can claim:
- Purchase cost of the uniform items
- Repair and alteration costs
- Dry cleaning or laundry costs
Ask your employer whether the uniform is AusIndustry-registered. Without registration, non-compulsory work clothing (even with a logo) is generally not deductible.
4. Laundry and Dry Cleaning of Work Clothing
You can claim the cost of washing, drying, and ironing eligible work clothing. The ATO accepts:
- $1 per wash if the load is entirely work clothes
- $0.50 per wash if the load is a mix of work and personal clothes
- Actual receipt-based costs for dry cleaning or laundromat services
Calculation example: A nurse washes 3 loads of work-only scrubs per week for 48 working weeks:
3 × $1 × 48 = $144 deductible without receipts
No written evidence is needed for laundry claims under $150 total. For amounts above $150, keep a diary or receipts.
5. Repair and Maintenance of Work Clothing
You can claim the cost of repairing and altering eligible work clothing. This includes:
- Replacing broken zippers or buttons on occupation-specific uniforms
- Re-soling steel-capped boots
- Alterations required for fit or safety compliance
- Name tags and professional embroidery
The cost of dry cleaning, shoe repairs, and alterations must be proven with receipts if the total deduction claim exceeds $150.
What You Cannot Claim
| Item | Why It's Not Deductible |
|---|---|
| Plain clothes (suits, business shirts) | Not occupation-specific, even if only worn at work |
| Everyday footwear (sneakers, dress shoes) | Not protective unless steel-capped or safety-rated |
| Gym clothes or fitness wear | Not related to earning assessable income |
| Tattoos or body modifications | Considered private expenses by the ATO |
| Haircuts and grooming | Private expense, even if appearance standards apply at work |
| Clothing bought for a job interview | Not incurred while earning income |
Common Work Clothing Mistakes
| Mistake | Why It's Wrong | What to Do Instead |
|---|---|---|
| Claiming all "work clothes" from Myer or Target | Plain business attire is not deductible | Only claim occupation-specific, protective, or AusIndustry-registered clothing |
| Claiming shoes without safety features | Must be steel-capped or otherwise protective for your role | Buy compliant safety footwear and keep the receipt |
| Estimating laundry costs with no basis | ATO may disallow unsupported amounts | Use $1/load formula or keep a 4-week laundry diary |
| Claiming clothing your employer reimbursed | No out-of-pocket expense = no deduction | Only claim unreimbursed costs |
| Forgetting to claim sunscreen as outdoor worker | Sunscreen for outdoor work is explicitly deductible | Keep receipts and claim as protective item |
Records to Keep
- Receipts for all clothing purchases and repairs over $10
- A laundry diary for 4 consecutive weeks (if claiming above $150)
- Dry cleaning receipts
- Evidence that the uniform is AusIndustry-registered (letter from employer or screenshot of register)
- Bank or credit card statements showing the purchases
- Photos of the clothing if it shows occupation-specific or protective features
Quick Checklist
- Identify which items are occupation-specific, protective, or AusIndustry-registered
- Collect all purchase receipts for eligible clothing and footwear
- Calculate laundry costs using $1/load (work-only) or $0.50/load (mixed)
- Add repair and alteration costs with receipts
- Confirm employer hasn't already reimbursed any claimed items
- Keep a 4-week laundry diary if total clothing deductions exceed $150
- Store all records for 5 years from lodgement date
*Disclaimer: This is general information only. Individual circumstances vary — consult a registered tax agent for advice specific to your situation. a registered tax agent (see the directory) Still unsure what clothing you can claim? See our full decision guide.*