Can You Claim a Tax Deduction for Work Clothes? Here’s What the ATO Says

Whether you're a tradie, a healthcare worker, or a corporate professional, you've probably wondered at some point: can I claim my work clothes on tax?

It's a fair question — and a common one. The short answer? Sometimes. But the rules are more specific than most people realise.

Here’s what you need to know before you include clothing in your next tax return.

Everyday Workwear? Usually Not Deductible

Let’s start with what doesn’t count.

Just because you wear something for work — like a business suit, smart shoes, or a plain black dress — doesn’t automatically make it tax-deductible. The ATO considers most conventional clothing to be private in nature, even if it's required by your employer or helps you look professional.

So that $500 blazer you bought for client meetings? Unfortunately, it's not deductible — even if it feels “work-only” to you.

When Clothing Can Be Deducted

That said, the ATO does allow deductions for clothing that meets certain criteria. Here are the main categories that qualify:

1. Occupation-Specific Clothing

This includes clothing that clearly identifies your job and isn’t worn outside of work — like a chef’s jacket, a nurse’s scrubs, or a barrister’s robes.

2. Protective Clothing

If your work requires gear to protect you from injury or illness, it may be deductible. Think steel-capped boots, hi-vis vests, safety goggles, or fire-resistant clothing.

3. Compulsory Uniforms

If your employer requires you to wear a uniform that is distinctive and clearly identifies the business (usually with a logo or branding), that clothing — and its upkeep — may be deductible.

4. Registered Non-Compulsory Uniforms

If your workplace has a uniform that isn’t mandatory but has been officially registered with the ATO’s Industry Clothing Register, you may be able to claim it. (This often applies to franchises or businesses with a consistent dress code and branding.)

Don’t Forget Laundry Costs

If the clothing itself is deductible, then cleaning, dry cleaning, and repairs are generally deductible too.

The ATO offers a simplified method:

• $1 per load if the work clothes are washed separately
  
• 50 cents per load if washed with other items
  Or you can claim actual costs — as long as you have receipts.
  

A Quick Example

• Claimable: A construction worker buys $150 steel-capped boots. These qualify as protective clothing, and cleaning costs can also be claimed.
  
• Not claimable: A financial adviser buys a $400 suit for meetings. The suit, while worn for work, is considered conventional clothing and not deductible.
  
• Claimable: A flight attendant buys and launders a company-branded uniform. This is a compulsory uniform and both the purchase and upkeep are deductible.
  

Keep Records and Be Realistic

To claim any of these deductions, you’ll need to keep:

• Receipts or invoices for purchases
  
• Records of laundry or dry cleaning costs
  
• Proof the clothing is used primarily for work
  

If you wear the gear outside of work, only the work-related portion can be claimed. The ATO is clear on this — and tends to be strict when it comes to clothing deductions.

Final Thoughts

Clothing deductions are one of the most misunderstood areas of tax. The rules are clear, but they’re also easy to misinterpret. If you’re unsure whether something qualifies, it’s always better to check before you claim.

Need help? We’re happy to review your situation and help you make compliant, informed deductions — so you claim what you’re entitled to and steer clear of trouble.