Tax Deductions for Nurses (Australia 2025-26)

General information only. Speak with a registered tax agent for advice.

Nurses can claim a wide range of work-related expenses — from AHPRA registration and uniforms to stethoscopes and CPD courses. The ATO pays close attention to healthcare workers because claims in this sector are consistently among the highest by volume and dollar value in Australia. The core rule is unchanged: every deduction must have a direct nexus to earning your income, must not have been reimbursed by your employer, and you must have records to back it up.

What you can claim

Deduction	Typical range	Key rule
Uniform laundry (compulsory, logoed)	$150 without records; or $1/load (wash) + $0.50/load (dry)	Uniform must be distinctive and compulsory — plain scrubs without a logo generally do not qualify
Purchasing a new uniform	$100–$300	Must be occupation-specific; logo or identifier required
AHPRA registration	~$200/year	Directly required to practice
Union fees (ANMF or other)	$200–$600/year	Deductible in full
Stethoscope, fob watch, nursing scissors	$50–$300 combined	Tools of trade; items under $300 each can be claimed immediately
Protective items (gloves, non-slip shoes)	$50–$150	Only if self-purchased and not provided by employer
CPD courses and conferences	$200–$1,500	Must maintain or improve skills for your current role — not for a new career
Self-education (postgrad nursing courses)	$500–$5,000	Deductible if sufficiently connected to current duties; $250 reduction applies to some self-education expenses
Car travel between workplaces	Logbook or 88c/km (max 5,000 km)	Travel between two separate employers or from a hospital to a patient’s home; home-to-work travel is not deductible
Phone and internet (work portion only)	$100–$400	Must apportion personal vs. work use; on-call periods support a higher work percentage
Working from home (67c/hour fixed rate)	Varies	For administrative tasks, telehealth consultations, or on-call coordination done from home
Professional indemnity insurance (if self-funded)	$100–$500	Deductible where not covered by employer

What you cannot claim

• Plain clothing worn to or at work. If the scrubs or pants have no logo and are not a compulsory uniform, the ATO treats them as private clothing regardless of where you wear them.
• Meals during normal shifts. Unless you are required to work away from home overnight, the cost of food during a regular hospital shift is a private expense.
• Hospital car parking. Parking fees for your ordinary commute to and from your main workplace are not deductible, even if parking is expensive or limited.
• Reimbursed expenses. If your employer has paid you back for any item — registration, conference fees, PPE — you cannot also claim it as a deduction.
• Non-work portion of phone/internet. You must genuinely apportion shared bills. Claiming 100% of your phone when you also use it privately will draw ATO scrutiny.

Worked example

Sarah is an emergency nurse in Melbourne earning $95,000 in the 2025-26 financial year. She works across two hospital sites and is a member of the ANMF. Over the year she tracks the following expenses:

Item	Amount
AHPRA registration	$200
ANMF union fees	$420
Uniform laundry (estimated 120 qualifying loads at $1 each)	$120
Stethoscope (replacement)	$180
Fob watch and nursing scissors	$65
CPD conference (not reimbursed)	$450
Work-related phone use (30% of $1,200 annual bill)	$360
Car travel between two hospital campuses (400 km at 88c)	$352
Non-slip nursing shoes (self-purchased)	$130
Total deductions	$2,277

At Sarah’s marginal rate of 30% (plus 2% Medicare levy), her total deductions reduce her tax by approximately $729. Running these numbers through the Tax Return Calculator will confirm her estimated refund.

ATO audit triggers

• Unusually large laundry claims without a diary or calculation method. The ATO publishes occupation benchmarks — nurse laundry claims significantly above peers will attract review.
• Claiming 100% of phone or internet without any apportionment note. The ATO expects a documented basis for the work percentage.
• Self-education claims for courses unrelated to current duties. A course to qualify for a new specialty or move into management is not deductible under general deduction rules.
• Claiming uniforms that are not distinctive. The ATO has specifically noted that generic-coloured scrubs without employer branding are private clothing, and this is a known error pattern for nurses.

Records you need

• Receipts or invoices for all individual items — registration, union fees, equipment, courses.
• Laundry diary or calculation worksheet showing the number of qualifying loads per week, weeks worked, and the per-load rate used.
• Logbook or trip records for car travel between workplaces: date, start and end locations, kilometres, and the purpose of each trip.
• Phone/internet bills and a usage diary or call log supporting the work percentage you have claimed.
• Written evidence from your employer if claiming items your employer required you to purchase but did not reimburse.

Key takeaways

• AHPRA registration and union fees are straightforward full deductions — make sure you claim them every year.
• Laundry is claimable without receipts up to $150 (washing only), but a simple diary tracking your loads will let you claim more.
• Travel between two workplaces is deductible; travel from home to your first workplace is not.
• The ATO benchmarks nurse claims by occupation — keep your records clean so any query is easy to resolve.

Sources

• ATO nurses and midwives guide
• ATO deductions you can claim
• ATO occupation and industry specific guides
• Legislative anchor: ITAA 1997 s 8-1 and Div 900

Next step

• Estimate impact with the Tax Return Calculator
• Compare home office methods with the WFH Calculator

Occupation guides

These role-specific guides cover the practical deduction rules, record-keeping checkpoints, and the best calculator to use next.

• Tax for Nurses — registration, uniforms, laundry, self-education
• Tax for Midwives — registration, on-call travel, CPD