Wearing special clothing for work does not automatically make it tax deductible.
The ATO draws a clear line between protective clothing, occupation-specific clothing, compulsory uniforms, registered non-compulsory uniforms and ordinary everyday clothing. Laundry and cleaning costs can also be deductible, but different record-keeping rules apply.
There is also an important change for the 2026–27 financial year: eligible Australian-resident individuals with assessable labour income can access a new standard deduction for work-related expenses of up to $1,000, subject to the rules. That can change how some employees approach smaller work-related claims.
Here is what you need to know.
What Work Clothes Can You Claim on Tax?
The ATO recognises four main categories of work-related clothing that may qualify for a deduction:
1. Protective clothing
This is clothing or footwear designed to protect you from a specific risk of injury or illness at work, or to protect your ordinary clothes from damage or soiling.
Examples can include:
- Steel-capped or other protective boots
- Fire-resistant clothing
- Safety-coloured or hi-vis clothing where it has the required protective function
- Heavy-duty protective workwear
- Protective gloves
- Overalls and aprons
- Specialised non-slip footwear
- Sun-protection clothing where it is required by the nature of the work
Protective equipment such as hard hats and safety glasses can also be deductible where the normal work-expense requirements are met.
The important point is that the item needs to have protective qualities connected to the risks of your work. Ordinary jeans, drill shirts or general work boots do not become deductible simply because you wear them on site.
2. Occupation-specific clothing
This is clothing that distinctly identifies you with a particular occupation and is not ordinary everyday clothing.
Examples include:
- A chef’s distinctive checked trousers
- A judge’s robes
- Certain traditional religious garments.
Simply being clothing that is commonly worn by people in an occupation is not enough. The clothing needs to be genuinely occupation-specific.
3. Compulsory uniforms
A compulsory uniform can qualify when your employer strictly and consistently requires you to wear it and the uniform is sufficiently distinctive to identify you with the organisation, its products or its services.
For example, a shirt with a permanently attached employer logo may qualify where the employer has a strictly enforced uniform policy.
However, the fact that your employer says “wear black trousers and a white shirt” does not automatically make those clothes deductible. Plain conventional clothing remains private.
4. Registered non-compulsory uniforms
A non-compulsory uniform can be deductible where the design has been registered under the Register of Approved Occupational Clothing and you wear it at work.
This category is different from compulsory uniforms and protective clothing. Registration is specifically relevant to eligible non-compulsory uniforms.
Your employer should be able to tell you whether the uniform is registered.
What Clothing Can You Not Claim?
This is where many employees get caught out.
You generally cannot claim ordinary clothing simply because you:
- wear it to work
- only wear it while working
- purchased it because your employer told you to
- would not have bought it otherwise.
Typical examples include:
- Plain black trousers
- White shirts
- Suits
- Standard business shoes
- Jeans
- Ordinary polo shirts
- General-purpose jackets.
The test is not “Do I wear this for work?”
The better question is whether the clothing falls into one of the deductible categories above.
A $150 pair of ordinary black trousers is still generally private even when your employer requires all staff to wear black trousers.
Can You Claim Hi-Vis Clothing on Tax?
Potentially, yes.
Hi-vis shirts, vests and jackets may qualify where they are genuinely protective and connected with the risks of your work.
This is particularly relevant for:
- construction workers
- tradespeople
- warehouse workers
- road and civil workers
- mining and FIFO workers
- other workers operating in high-risk or low-visibility environments.
The same principle can apply to protective boots, gloves, hearing protection and specialised protective clothing.
The fact that an employer requires an item is useful evidence, but the clothing still needs to satisfy the tax rules.
Can You Claim Safety Boots?
Potentially.
Protective footwear such as steel-capped boots can qualify when it is designed to protect you from risks associated with your work.
The same does not automatically apply to ordinary shoes or boots that simply look like workwear.
For employees, the safest approach is to keep the purchase receipt and retain evidence of why the footwear is required for your work.
Can You Claim Sunscreen and Sunglasses?
Potentially, where the nature of your work exposes you to the relevant risk and the items are used as protection against that risk.
For example, outdoor workers may be able to claim appropriate sun-protection expenses where the work conditions justify them.
The expense is not deductible simply because you happen to work outdoors. There needs to be a genuine work-related connection.
Laundry, Dry-Cleaning and Repairs
Once clothing qualifies as deductible work-related clothing, you may also be able to claim associated laundry, dry-cleaning and repair costs.
That can include cleaning:
- Protective workwear
- Occupation-specific clothing
- Eligible compulsory uniforms
- Registered non-compulsory uniforms.
You cannot claim laundry costs for ordinary private clothing simply because you wear it to work.
The $1 and 50-Cent Laundry Rates
For eligible work clothing, you can use a reasonable basis to calculate laundry costs.
The ATO accepts:
- $1 per load when the load contains only work-related clothing.
- 50 cents per load when work and private clothing are washed together.
These rates cover washing, drying and ironing.
Can You Claim $150 of Laundry Without Receipts?
Yes, there is still a $150 laundry substantiation exception.
Where your laundry claim does not exceed $150, you do not need written evidence such as individual receipts for every wash. However, you should still keep records showing what work-related clothing was laundered and how you worked out the amount claimed.
If you use the $1 and 50-cent rates, keep a record of the number of loads and whether each load contained only work clothes or a mixture of work and private clothes.
The key point is that “no receipt required” does not mean “no records required.”
What About the $300 Work-Expense Rule?
The familiar $300 threshold is a record-keeping rule for work-related expenses; it is not a $300 clothing allowance.
Where your total work-related expense claim is $300 or less, you may be able to use the relevant substantiation exception. Once your total work-related expenses exceed $300, the general written-evidence requirements become important.
That means you should not interpret the rule as:
“Every item under $300 can be claimed without a receipt.”
It is the total work-expense situation that matters, and laundry has its own $150 rule.
For larger claims, keeping receipts and invoices from the beginning is the simplest approach.
A Major Change for 2026–27: The $1,000 Standard Deduction
The 2026–27 tax year introduces a new standard deduction for eligible workers.
From 1 July 2026, an Australian-resident individual who derives assessable labour income can claim a standard deduction of up to $1,000, subject to the legislative formula.
The important part is that you do not simply claim the $1,000 and then add the same work expenses on top.
The legislation reduces the standard deduction by certain other work-related deductions. For some employees with relatively small work expenses, the new standard deduction may simplify tax time. For employees with larger or more specialised expenses, the ordinary deduction rules can still be important.
So, when preparing a 2026–27 return, the question is no longer simply:
“Can I claim these clothes?”
It is also:
“What is the most appropriate way to account for my total work-related expenses under the rules that apply to me?”
What If Your Employer Paid for or Reimbursed the Clothing?
You generally cannot claim a deduction for an expense you did not personally incur.
If your employer provides the clothing, pays for it directly or reimburses you for the full cost, you cannot claim the same expense again.
That is simply a matter of avoiding double deductions.
Salary packaging can introduce additional tax considerations, particularly where the employer provides benefits instead of salary. For a broader explanation, see our guide to salary sacrifice and FBT.
Keep Your Clothing Claim Separate from Other Deductions
Work clothing is only one part of a tax return.
Depending on your job, you may also have legitimate deductions for tools, vehicles, training, work-from-home expenses, professional fees and other costs.
For tradies, these expenses can add up quickly. Our Accountanting for Tradies service covers tax, bookkeeping, BAS, vehicle costs and equipment deductions for trades businesses across Australia.
For employees, our Tax Returns service covers work-related expenses including tools, uniforms, work-from-home costs and vehicle claims.
How to Get Your Work Clothes Deduction Right
Before lodging your return, check these five things:
1. Is the clothing actually deductible?
Make sure it is protective, occupation-specific, compulsory uniform or an eligible registered non-compulsory uniform.
2. Is it ordinary clothing?
If the public could reasonably wear it as everyday clothing, it is generally private.
3. Did you personally pay for it?
Employer-paid and reimbursed expenses generally cannot be claimed again.
4. Have you kept the right records?
Keep receipts, invoices and reasonable records of laundry calculations and work-related use.
5. Are you claiming under the right rules for 2026–27?
Eligible workers now also need to consider the new $1,000 standard deduction when working out how their work-related expenses should be treated.
Work Clothes Are Only Part of the Picture
The right clothing deduction can make a difference, but it should sit within a much broader review of your tax return.
If you are a tradie, healthcare worker, hospitality professional or another employee who regularly pays for work-related clothing and equipment, there may be other legitimate deductions worth reviewing as well.
We help Australian workers and businesses identify legitimate deductions, keep the right records and understand the tax treatment before lodging.
Need help with your tax return? Speak to KSH TAX or call 08 6285 8110.
