Tax for Chefs Australia
This page is for chefs and cooks who want a clearer picture of common deductions including chef whites, knives, protective gear, laundry costs, and food safety certification.
Quick answer: chefs can often claim uniforms (chef whites, checked pants, aprons), knives and kitchen tools, protective gear like non-slip shoes, laundry of eligible items, and food safety certification. The ATO requires each expense to be directly connected to earning your income and not reimbursed by your employer.
Common chef deductions
Often deductible
- Chef whites, checked pants, aprons, and chef hats that are compulsory or occupation-specific
- Non-slip kitchen shoes and other protective footwear
- Knives and kitchen tools — items under $300 claimed outright, over $300 depreciated
- Laundry costs for eligible compulsory uniform and protective clothing
- Food safety and hygiene certification costs
- Protective items such as heat-resistant gloves and arm guards
Often non-deductible
- Plain black pants, ordinary t-shirts, and everyday clothing worn at work
- Normal home-to-restaurant or home-to-kitchen commuting
- Meals consumed during shifts (usually a private expense)
- Personal grooming, haircuts, and hygiene products
- Knives or tools used primarily at home for personal cooking
Uniforms, knives, and laundry checkpoints
- Uniforms: only clothing that is compulsory, occupation-specific, or protective qualifies. Plain everyday clothing worn at work is not deductible.
- Knives: a set of knives costing $300 or less in total can be claimed immediately. A more expensive set is depreciated. Keep purchase receipts.
- Laundry: you can claim the cost of washing eligible uniform items. If total laundry claims are $150 or less, a diary is not required, but you still need to be able to show how you worked out the amount.
- Reimbursements: if your employer provided the uniform or reimbursed you, you cannot also claim the deduction.
Records chefs should keep
- Receipts for chef whites, aprons, protective shoes, and other uniform items
- Purchase receipts for knives and kitchen tools showing item, date, and cost
- Records of laundry expenses for eligible clothing
- Invoices or certificates for food safety and hygiene courses
- Evidence of any employer reimbursement to avoid double-claiming
Detailed deductions breakdown
For a longer walkthrough of chef deduction rules with ATO benchmarks and common over-claim areas, read the full deduction guide.
Start with these calculators
Chef tax FAQs
Can chefs claim knives and kitchen tools?
Generally yes. Items costing $300 or less and used solely for work can be claimed outright. A more expensive knife set is depreciated over its effective life. Keep purchase receipts.
Can chefs claim uniforms and laundry?
Chef whites, checked pants, aprons, and non-slip shoes that are compulsory or occupation-specific can usually be claimed, along with reasonable laundry costs. Plain everyday clothing is not deductible.
Is food safety certification deductible for chefs?
Yes, where the certification is required for your current role and you paid the cost yourself. This includes food safety supervisor certificates and hygiene training.
Tax Accuracy & Sources
This guide summarises common chef deduction patterns only. Always check whether the expense was reimbursed, whether any private element needs apportionment, and whether the uniform or equipment qualifies under ATO rules.
Uses 2025-26 ATO rates.