Tax time's rolling around again, and one question that always pops up is: "Can I claim my work clothes?" The short answer? It depends. While you can claim some clothing expenses, it’s not as simple as writing off everything you wear to work. The ATO has some pretty specific rules about what counts, so let’s break it down.
We’ll cover the four key categories:
And just as importantly: we’ll flag what doesn’t count.
1. Compulsory Work Uniforms
If your employer requires you to wear a specific uniform (and enforces it), then good news, that’s deductible.
To qualify:
The uniform must be distinctive and usually have a company logo.
It must be compulsory, not just encouraged.
Examples you can claim:
A branded polo shirt you’re required to wear at work
A hospitality uniform with your company name embroidered on it
A full branded uniform set required for airline or retail staff
What you can’t claim:
Black pants or plain shirts, even if they’re part of a “dress code”
Non-branded clothing your employer asks you to wear
2. Occupation-Specific Clothing
This is gear that’s clearly tied to your job and isn’t something you’d wear out to brunch.
Examples:
A chef’s checkered pants
A nurse’s scrubs
A judge’s robes or a barrister’s wig
A tradie's tool belt
Not claimable:
A suit or business attire, even if it’s what everyone wears at your office
Generic activewear, even if you’re a PT (unless it has branding and meets the uniform rules)
3. Protective Clothing and PPE
This one’s all about safety. If your job exposes you to things like heat, dirt, chemicals, or machinery, and you need to protect yourself, that clothing is deductible.
Examples you can claim:
Steel-capped boots
Fire-resistant overalls
High-vis vests
Gloves, goggles, helmets, face masks
Sun protection gear like hats, sunnies, and sunscreen (if you work outdoors)
Not claimable:
Trendy boots that just look tough
A cool jacket that’s warm but not safety-rated
4. Laundry and Dry-Cleaning
If your work clothing fits one of the above categories, you can also claim the cost to clean or repair it.
ATO’s quick method:
$1 per load (if it’s all work gear)
50c per load (if mixed with personal items)
You can also claim:
Dry-cleaning costs for uniforms
Repairs to protective gear or branded clothing
No receipts are needed if your total laundry claim is under $150, but you should be able to explain how you arrived at the total.
What You Can’t Claim (Even If It Feels Work-Related)
Let’s clear up some common traps:
No claims for regular clothes like jeans, black trousers, plain shirts or suits, even if you only wear them for work
No claims for clothes you were reimbursed for by your employer
No claims for unbranded uniforms that aren’t on the ATO’s approved list
Getting it Right
When it comes to claiming work clothing, it all comes down to purpose. If the clothing clearly identifies your job, keeps you safe, or is required by your employer (with a logo or specific rules), you’re likely good to go.
Just remember:
If you’d wear it off the clock, chances are the ATO won’t see it as a deductible expense.