myTax 2025 Work-related clothing and laundry expenses

Things to know

To claim a deduction for work-related clothing expenses you incurred as an employee, the expenses must be for clothing such as:

• protective clothing and footwear
• uniforms
• occupation-specific clothing
• laundering and dry-cleaning of this clothing.

To claim a deduction for a work-related expense:

• you must have spent the money yourself and weren't reimbursed
• it must be directly related to earning your income
• you must have a record to prove it (usually a receipt).

You can only claim a deduction for the work-related portion of an expense. You can't claim a deduction for any part of an expense that isn't directly related to earning your income or that is private.

If your total claim for all work-related expenses is more than $300, you must have written evidence to prove your claims.

You can claim

To claim a deduction for work-related clothing expenses you incurred as an employee, the expense must be for clothing that is:

• protective clothing and footwear that you wear while working to protect you from the real and likely risk of illness or injury or prevent damage to your ordinary clothes your work or work environment may cause. Items may include
  • fire-resistant clothing
  • sun protection clothing
  • safety-coloured vests
  • non-slip nurse’s shoes
  • steel-capped boots
  • gloves
  • overalls
  • aprons
  • heavy duty shirts and trousers (but not jeans).
• a non-compulsory uniform that your employer has registered on the Register of Approved Occupational Clothing (check with your employer if you're not sure).
• a compulsory uniform that is a set of clothing or a single item that is distinctive (such as one that has your employer’s logo permanently attached to it) and identifies you as an employee of an organisation
  • your employer must make it compulsory to wear the uniform through a strictly enforced workplace agreement or policy
  • items may include shoes, stockings, socks and jumpers where they're an essential part of a distinctive compulsory uniform and your employers policy specifies the colour, style and type.
• occupation-specific that allows people to distinctly identify your occupation (such as the chequered pants a chef wears when working) and aren't for everyday use. If the clothing may be worn by several professions, it isn't considered occupation-specific.

You can also claim the cost of renting work-related clothing from these categories.

Claim at this section any work-related clothing, laundry or dry-cleaning expenses you incurred in earning assessable foreign employment income shown on an income statement or PAYG payment summary – foreign employment.

If you no longer own or use an item costing over $300 (such as chemical protective clothing or biological hazard clothing) and you previously claimed a deduction for its decline in value, you may need to make a balancing adjustment.

For more information, see:

• Taxation Ruling TR 97/12 Income tax and fringe benefits tax: work related expenses: deductibility of expenses on clothing, uniform and footwear
• Taxation Ruling TR 2003/16 Income tax: deductibility of protective items
• Taxation Determination TD 1999/62 Income tax: what are the criteria to be considered in deciding whether clothing items constitute a compulsory corporate uniform/wardrobe for the purposes of paragraph 30 of Taxation Ruling TR 97/12?

Laundry, dry-cleaning and repairs

You can also claim the costs you incurred to launder, dry-clean or repair work-related clothing from the categories listed above.

If you launder, dry or iron your work-related clothing, you can use a reasonable basis to calculate the amount, work it out as:

• $1 per load (if you wash only your work clothes in that load)
• 50 cents per load (if you mix other clothes in with your work clothes).

Use the actual costs you incurred to work out your claim for dry-cleaning and repair expenses.

For more information, see Taxation Ruling TR 98/5 Income tax: calculating and claiming a deduction for laundry expenses.

Related pages

Claiming deductions
How to claim deductions for work-related expenses when lodging your tax return using myTax.

Clothing, laundry and dry-cleaning expenses
Deductions when you buy, repair or launder occupation-specific or protective clothing, or distinctive uniforms.

You can't claim

You can't claim a deduction for buying, hiring, repairing or cleaning conventional clothing you bought for work, even if your employer says the clothing is compulsory or you only wear it at work.

'Conventional clothing' is everyday clothing worn by people regardless of their occupation – for example, black trousers worn by waiters, business attire worn by office workers, or jeans or drill shirts worn by tradespeople.

For more information, see Taxation Ruling TR 94/22 Income tax: implications of the Edwards case for the deductibility of expenditure on conventional clothing by employees.

You also can't claim a deduction if your employer:

• buys, repairs, replaces or cleans your work clothing
• reimburses you for expenses you incur for work clothing.

Don’t show at this section

Don't show the following at this section:

• The cost of protective equipment, such as hard hats and safety glasses, go to Other work-related expenses.
• Expenses you incurred in earning assessable foreign employment income not shown on an income statement/PAYG payment summary – foreign employment, go to Foreign employment.
• For any balancing adjustment, show your  
  • losses at Other work-related expenses
  • profits at Other income.

Any balancing adjustment amounts calculated in the Depreciation and capital allowance tool will show automatically.

Completing this section

If your total claim for all work-related expenses is $300 or less, you need records (such as a document or spreadsheet) to show how you calculate your claim. If you exceed the $300 limit, you must have written evidence of all your expenses (such as receipts or invoices), except the laundry expenses (excluding dry-cleaning) if they are $150 or less.

If your total claim for work-related laundry expenses is $150 or less, you can claim a deduction without written evidence. You will, however, need a record (like a document or spreadsheet) that shows:

• a description of your work-related clothing
• how you worked out the amount of your claim.

If your total work-related expenses exceed the $300 limit, you can still claim laundry expenses of $150 or less as part of the $300 without written evidence. For more information on these limits and evidence you require, see Record keeping exceptions.

We pre-fill your tax return with work-related clothing, laundry and dry-cleaning expense information you uploaded from myDeductions. Check them and add any work-related clothing, laundry and dry-cleaning expenses that haven't pre-filled.

To claim work-related clothing, laundry and dry-cleaning expenses, you must first show income from salary and wages or foreign employment income in the Income statements and payment summaries section.

To personalise your tax return to show work-related clothing, laundry and dry-cleaning expenses, at Personalise return select:

• You had deductions you want to claim
• Work-related expenses

To claim your work-related clothing, laundry and dry-cleaning expenses, at Prepare return select 'Add/Edit' at the Deductions banner.

At the Work-related clothing, laundry and dry-cleaning expenses banner:

1. For each work-related clothing, laundry and dry-cleaning expense that hasn't pre-filled in your tax return, select Add.
2. Select the Clothing type and enter the amount.
   The Depreciation and capital allowances tool can help you to work our any decline in value deduction. It can also work out any deductible balancing adjustment when you stop holding a depreciating asset. Access this tool in the Deductions section.
   Fields from this tool can't be adjusted in myTax. To make any adjustments, or to add new assets to the tool, select the 'Use the depreciation and capital allowances tool' link.
3. Select Save.
4. Select Save and continue when you have completed the Deductions section.

You need to keep records for 5 years (in most cases) from the date you lodge your tax return.

Our myDeductions tool is free to use and is available through the ATO app. The tool makes it easier and more convenient to keep records of your expenses and income in one place, including photos of your receipts and invoices.