Can nurses claim shoes on tax?

The short answer

Nurses can claim shoes on tax when they are protective footwear, such as non-slip nursing shoes worn to reduce the risk of slipping on wet ward floors, or when they are an essential, distinctive part of a compulsory uniform. Ordinary shoes are a private expense and can't be claimed.

The ATO specifically lists non-slip nurse's shoes as an example of protective clothing. It also makes clear that plain closed shoes, black or white work shoes and comfortable runners are conventional clothing. That stays true even when your employer requires them and you only wear them at work.

Like any work-related deduction, the three golden rules still apply. You must have paid for the shoes yourself and not been reimbursed. The expense must be directly related to earning your nursing income. And you need a record to prove it.

Protective non-slip nursing footwear

Protective footwear is claimable because it guards you against a real and likely risk of injury or illness in your work. On a ward, in theatre, in an emergency department or in an aged care facility, that risk is usually spilled fluids, wet floors and long hours on your feet around patients.

What matters is the shoe's features, not the label. The ATO says protective items must have protective features or functions and must give a sufficient degree of protection against the risks you face at work. A shoe marketed to nurses is not automatically protective. A shoe with a slip-resistant sole designed for clinical floors is much easier to support.

You can claim the cost of buying, repairing or replacing eligible protective footwear. If you also wear the same shoes outside work, for example to the gym or on weekends, you can only claim the work-related portion.

• Keep the product description or box label showing the slip-resistant sole.
• Keep a copy of any workplace policy or safety requirement for slip-resistant footwear.
• Keep a note of how much you wear the shoes privately, if at all.

Shoes that are part of a compulsory uniform

In limited circumstances, shoes can be claimed as part of a compulsory uniform even if they are not protective. The ATO sets two conditions. The shoes must be an essential part of a distinctive compulsory uniform. And their characteristics (colour, style and type) must be an integral and distinctive part of that uniform, specified by your employer in the uniform policy.

The uniform itself also has to qualify. It must be compulsory under a strictly and consistently enforced workplace policy or agreement, and distinctive enough that a casual observer could identify your employer.

In practice this is a narrow category. The ATO's own example is an aged care nurse whose employer requires a logo polo shirt, black trousers and closed black shoes. The logo shirts are claimable. The black trousers and shoes are not, because a colour requirement alone does not make ordinary shoes distinctive.

Shoes can never form part of a non-compulsory uniform, even one registered on the Register of Approved Occupational Clothing.

Ordinary shoes are private

The ATO calls everyday clothing and footwear worn by people regardless of their occupation "conventional clothing". Its cost is private. That covers most of the shoes nurses buy for work, however much wear they get on twelve-hour shifts.

• Plain black or white leather shoes worn because your dress code asks for them.
• Runners or sneakers bought for comfort or support on long shifts.
• Everyday enclosed shoes required by an infection control or dress policy, without protective features.
• Shoes your employer bought, replaced or reimbursed you for.

Socks, stockings and compression stockings

Socks and stockings follow the same narrow uniform rule as shoes. They can only be claimed if they are an essential part of a distinctive compulsory uniform and your employer's uniform policy specifies their colour, style and type. The ATO lists socks among conventional items that are not protective clothing.

Many nurses wear compression stockings on long shifts. The ATO's current clothing and nursing guidance does not deal with them specifically, and they are not on its list of protective clothing. The old ATO ruling for nurses (TR 95/15) was withdrawn in 2025 and is no longer current. We are not aware of current ATO guidance that treats compression stockings as deductible. Please get advice on your own circumstances before you claim them.

Records to keep

For the 2025–26 year, if your total work-related expenses (not counting car, travel and overtime meal allowance expenses) are $300 or less, you can claim without receipts. You still need to be able to show how you worked out your claim. Once your total goes over $300, you need written evidence for every claim, so most nurses who claim shoes should simply keep the receipt.

From the 2026–27 year, the ATO says you must keep written evidence for all clothing, laundry, repair and dry-cleaning claims. It is worth building the habit now.

• A receipt or invoice showing the supplier, the amount, what you bought, the purchase date and the date the document was issued. A bank statement alone is not enough.
• The product description showing the protective feature, such as a slip-resistant sole.
• Your employer's uniform or footwear policy, if you are claiming shoes as part of a uniform.
• A note of your private use and how you calculated the work portion.
• Keep everything for 5 years from the date you lodge your return. The myDeductions tool in the ATO app can store photos of receipts.

Common mistakes

• Claiming any pair of "work shoes" without checking for a protective feature.
• Treating a dress-code instruction such as "black closed shoes" as a compulsory uniform.
• Claiming the full cost of shoes you also wear privately.
• Claiming shoes your employer supplied or reimbursed.
• Treating a uniform or footwear allowance as the deduction. The allowance is income, and your claim depends on what you actually spent on eligible items.
• Claiming socks or stockings as protective clothing.

Shoes, laundry and the rest of your uniform

Footwear is usually one small part of a larger clothing claim. The same categories (protective, occupation-specific, compulsory uniform and registered non-compulsory uniform) decide whether you can also claim your uniform and the cost of washing it. Our laundry guide explains how to calculate that part of the claim. The full deductions guide covers everything else nurses commonly claim.

• Nurse tax deductions 2025–26: the full guide
• Nurse laundry tax deduction

Common questions

Do nursing clogs count as protective footwear?

It depends on the features, not the style. A clog with a slip-resistant sole designed for clinical floors may be protective. A fashion clog without those features is conventional footwear. Keep the product details that show the protective feature.

My employer pays me a uniform or footwear allowance. Can I still claim?

The allowance is income and belongs in your return. You may still claim what you actually spent on eligible protective footwear or uniform items. The allowance does not set the amount of your deduction.

Can I claim repairs to my nursing shoes?

Yes, if the shoes themselves are eligible, for example protective non-slip shoes. You can claim the cost of repairing or replacing them. Repairs to ordinary shoes are private.

Do I need a receipt for one pair of shoes?

For 2025–26 you need written evidence once your total work-related expenses (excluding car, travel and overtime meal allowance expenses) are more than $300. Below that, you must still be able to show how you worked out the claim. Keeping the receipt is the simplest option.