Tax Deductions for Nurses (Australia 2025-26)
Last reviewed:
Primary tax-year context: 2025-26
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General information only. Speak with a registered tax agent for advice.
This page follows the ATO occupation guide for nurses and the general deduction rules. A claim is generally only available where the expense directly relates to earning your income, was not reimbursed, and you keep records.
Typical nurse claim areas
- Registration and work-related professional fees
- Occupation-specific uniforms and laundry (where rules are met)
- Self-education connected to current employment duties
- Work-related phone or internet use (apportioned)
Common errors
- Claiming private clothing as deductible uniform
- Claiming reimbursed expenses
- Claiming 100% of mixed-use bills without evidence
Evidence to keep
- Receipts and invoices
- Diary records for mixed-use items
- Employer reimbursement records
Sources (verified)
- ATO nurses and midwives guide
- ATO occupation guides and 3 golden rules
- ATO claiming deductions 2025
- Legislative anchor: ITAA 1997 s 8-1 and Div 900
Next step
- Estimate impact with the Tax Return Calculator
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