Teacher Tax Deductions 2025-26: What You Can and Can't Claim

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

Teachers routinely spend their own money on classroom resources, professional development, and the technology they need to plan and mark at home — and most of these expenses are deductible. The ATO tracks teacher claims closely because out-of-pocket classroom spending is both common and frequently over-claimed, particularly when it comes to resources purchased for students rather than for professional use. The key test for every item: does the expense directly relate to your income-earning activities as a teacher, or is it a private or gift expense?

What you can claim

Deduction	Typical range	Key rule
Teaching resources (textbooks, workbooks, stationery)	$100–$500/year	Must be for your professional use or classroom instruction — not gifts to students
Classroom supplies (art materials, display items)	$50–$300/year	Purchased out of pocket and not reimbursed by the school
Professional development courses and conferences	$200–$2,000	Must be connected to your current teaching role, not for career change or promotion to a new role
Teacher registration fees (state-based: VIT, NESA, QCT etc.)	$100–$200/year	Directly required to practise as a teacher
Union fees (AEU, IEU, or other)	$300–$700/year	Deductible in full
Laptop or tablet (work % depreciated)	Work % of depreciation; typically $150–$600/year	Apportion for personal use; most teachers can claim 60–80% work use with a diary
Working from home — 67c/hour fixed rate	Varies by hours	Covers marking, lesson planning, report writing done from home; keep a diary of hours
Internet (work portion only)	$100–$400	Must apportion; a 4-week diary supports the work percentage
Subscriptions (educational platforms, journals)	$50–$300	Work-related subscriptions are deductible; Netflix or general streaming is not
Excursion or camp expenses not reimbursed	$50–$300	Reasonable out-of-pocket costs where the school does not reimburse
Home office equipment (desk, chair — work portion)	Work % of cost	Claim the work-use percentage; items under $300 can be immediately deducted
Phone (work portion only)	$50–$200	Parent and student communications; apportion against personal use

What you cannot claim

• General professional clothing. Even if your school expects you to dress formally or smartly, everyday clothing that can be worn outside work is a private expense. Teachers cannot claim suits, dresses, or dress shoes as a deduction unless it is a registered, compulsory uniform with an employer logo.
• Gifts for students. End-of-year gifts, birthday presents, or prize money given to students are personal expenses — they are not connected to your income-earning activities as a teacher.
• Childcare costs. Even if childcare allows you to go to work, the ATO does not treat childcare as a work-related deduction for employees. This is a private expense.
• Reimbursed expenses. If the school, a grant, or a fundraising pool paid you back for any item, you cannot claim it as a deduction.
• Courses aimed at moving into a new career or significant promotion. Self-education that prepares you for a job you do not yet hold — such as a classroom teacher studying for a principal’s qualification — is not deductible under general rules.

Worked example

James is a secondary school science teacher in Adelaide earning $82,000 in 2025-26. He does lesson planning and marking at home, uses a personal laptop for school work, and is a member of the AEU.

Item	Amount
VIT teacher registration	$135
AEU union fees	$560
Classroom science materials (not reimbursed)	$280
Professional development workshop (pedagogy)	$350
Laptop (work 70% of $220 depreciation)	$154
Working from home — 67c/hour × 400 hours	$268
Internet (work 35% of $1,080 annual bill)	$378
Educational platform subscriptions	$120
Total deductions	$2,245

At James’s marginal rate of 30% (plus 2% Medicare levy), these deductions reduce his tax by approximately $718. Run your own numbers through the Tax Return Calculator.

ATO audit triggers

• Classroom supply claims that are disproportionately high. The ATO benchmarks teacher claims by sector (primary, secondary, TAFE) and year level. Claims well above the typical range for your role will attract a review request.
• Claiming 100% of a laptop without apportionment. Very few teachers use a device exclusively for work. A blanket 100% claim is a known error pattern and a common trigger for queries.
• Self-education claims without a clear connection to current duties. The ATO will look at whether the course content relates to the subjects or year levels you currently teach — not your aspirations.
• WFH hours that exceed the actual time worked from home. The fixed-rate method requires a genuine diary or record; rounding up to a convenient number without evidence is an audit risk.

Records you need

• Receipts for all classroom supplies, courses, and subscriptions — keep digital copies from school term purchases as paper receipts often fade.
• A WFH diary showing the dates and hours you worked from home on teaching-related tasks (planning, marking, reports). A note in your diary app or calendar is sufficient if it is contemporaneous.
• Device usage log or diary covering a representative 4-week period to support the work percentage you apply to your laptop and internet costs.
• Evidence that expenses were not reimbursed — an email from the school confirming no reimbursement policy for the item, or your own records showing no reimbursement was received.
• Registration and union fee receipts — these are generally sent by email each year and are easy to archive.

Key takeaways

• Teacher registration fees and union fees are full deductions and are often missed — claim them every year.
• WFH deductions under the 67c/hour fixed rate are straightforward for teachers who plan and mark at home, but you need a diary.
• Classroom supplies are deductible for your use, not as gifts — if you are buying items purely to give to students, that is a private expense.
• The ATO benchmarks teacher claims by sub-role — keep records so any query is easy to answer with documentation.

Sources

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

Next step

• Run your estimate in the Tax Return Calculator
• Check total tax effect in the Income Tax Calculator

Occupation guides

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

• Tax for Teachers — classroom supplies, self-education, home prep