Uniform & Clothing Deductions
Tax deductions for buying, cleaning, and maintaining work-related uniforms, protective clothing, and occupation-specific clothing.
You can claim tax deductions for the cost of buying, renting, repairing, and laundering work-related clothing and uniforms. This includes: compulsory uniforms (clothing your employer requires you to wear, registered with AusIndustry), occupation-specific clothing (chef's checks, nurse's scrubs, military uniforms), and protective clothing (steel-capped boots, high-vis vests, sun protection gear for outdoor workers). You cannot claim for conventional clothing (suits, business shirts, everyday wear) even if your employer requires you to wear them.
For laundry and dry cleaning of eligible work clothing, you can claim up to $150 without receipts using a reasonable estimate. Above $150, you need written evidence. The ATO suggests a reasonable laundry cost of $1 per load (if the load is only work clothing) or 50 cents per load (if mixed with other clothing). For the cost of purchasing work clothing, you need receipts regardless of the amount.
If you receive a uniform allowance from your employer, it is assessable income — but you can claim a deduction for the actual clothing expenses, which may be more or less than the allowance. Some occupations have specific ATO guides on clothing deductions (e.g., nurses, chefs, construction workers), so check the ATO's occupation guides for detailed information relevant to your role.
How it works
Uniform and clothing deductions cover the cost of buying, renting, repairing, and laundering work-related clothing across three categories: compulsory uniforms your employer requires and that are registered with AusIndustry, occupation-specific clothing such as chef's checks, nurse's scrubs, or military uniforms, and protective clothing such as steel-capped boots, high-vis vests, or sun protection gear for outdoor workers. Conventional clothing — suits, business shirts, everyday wear — is never deductible, even if your employer insists you wear it to work.
In practice, buying eligible clothing always needs a receipt, regardless of the amount spent. Laundry and dry cleaning of that clothing works differently: claims up to $150 can rely on a reasonable estimate without receipts, using the ATO's suggested $1 per load if the load is work clothing only, or 50 cents per load if mixed with other items. Claims above $150 need written evidence rather than an estimate.
If your employer pays you a uniform allowance, that allowance is itself assessable income, but your actual clothing deduction is worked out separately and may end up higher or lower than the allowance you received — the two figures aren't automatically the same. Several occupations, such as nurses, chefs, and construction workers, have specific ATO occupation guides covering exactly what's deductible for that line of work, which are worth checking before assuming an item qualifies.
Example: uniform purchases and laundry for a nurse
A nurse buys scrub sets and steel-capped shoes for a physically demanding ward role, spending $180 during the year, all supported by receipts. They also do work-only laundry three times a week for 48 weeks — 144 loads in total.
Using the ATO's suggested $1 per load for work-only laundry, that's a $144 laundry deduction. Combined with the $180 in receipted purchases, the total deduction is $180 + $144 = $324.
Related Terms
Taxable Income
Your assessable income minus allowable deductions — the figure used to calculate your income tax.
Income Tax
Tax levied by the federal government on your taxable income, calculated using progressive tax brackets.
Work From Home Deductions
Tax deductions for expenses incurred when working from home, claimable using the fixed rate method or actual cost method.
Motor Vehicle Expenses
Tax deductions for work-related car use, claimable using the cents per kilometre method (91 cents/km up to 5,000 km) or logbook method.