Nurse tax deductions Australia 2025–26

The three rules every nurse deduction must meet

Nurses can claim work-related expenses such as eligible uniforms and protective footwear, laundry, AHPRA registration renewals, union fees, CPD, work equipment, the work share of phone and internet costs, and some travel between workplaces. Every one of those claims has to pass the same three tests the ATO applies to all employees.

• You spent the money yourself and were not reimbursed.
• The expense relates directly to earning your income as a nurse, not to getting a job or to private life.
• You have a record to prove it — usually a receipt, invoice or diary.

Nurse deductions at a glance

Each of these has its own detailed guide. Start with whichever applies to you.

• Is AHPRA registration tax deductible?
• Nurse union fees tax deduction
• CPD and training deductions for nurses
• Can nurses claim shoes on tax?
• Nurse laundry tax deduction
• Travel between hospitals: what nurses can claim
• Can nurses claim parking on tax?

Uniforms, scrubs and protective clothing

You can claim a compulsory uniform — clothing your employer strictly and consistently requires you to wear, such as a uniform with the organisation's logo set out in a uniform policy — and protective clothing that guards against a specific risk of the job, such as a smock that stops contact with harmful substances.

Scrubs are not deductible just because nurses wear them. The ATO does not treat clothing worn across several professions as occupation-specific, so scrubs qualify only when they are part of your compulsory uniform or are genuinely protective.

Ordinary clothing is private even if you only wear it to work, even if your employer asks for a particular colour, and even if it gets damaged on the ward. White shirts and black trousers are not a uniform just because a manager requires them.

Nursing shoes and protective footwear

Protective footwear, such as non-slip nursing shoes bought to reduce the risk of slips on the ward, can generally be claimed. Shoes that are part of a compulsory uniform can be claimed where the uniform policy specifies their characteristics. Ordinary shoes remain private, even if they are comfortable enough for a twelve-hour shift.

• Can nurses claim shoes on tax?

Laundry

You can claim the cost of washing, drying and ironing eligible clothing — the compulsory uniform and protective items above — but not ordinary clothes. A reasonable basis for the calculation, such as a diary of loads over a representative period, is what the ATO looks for. Dry-cleaning an eligible uniform needs receipts.

• Nurse laundry tax deduction

AHPRA registration, union and professional fees

Your annual NMBA registration renewal through AHPRA is deductible while you are working as a nurse or midwife. The fee for your first registration, paid to become eligible to work, is generally not, because it is incurred to get a job rather than in earning income from it.

Union fees, such as ANMF membership, and professional association fees are deductible. If they are deducted through payroll, check your income statement or annual membership statement for the total.

• Is AHPRA registration tax deductible?
• Nurse union fees tax deduction

CPD, courses and self-education

CPD, conferences, clinical update courses and study can be claimed when they maintain or improve the skills you use in your current role, or are likely to increase your income from it. A course that prepares you for a new career — for example a nurse studying medicine — does not have that connection to your current work.

Course fees, textbooks, conference registration and some travel to attend can be included. HECS-HELP and other study loan repayments are never deductible.

• CPD and training deductions for nurses

Equipment, tools and reference material

Items you buy for work such as a stethoscope, fob watch, penlight, clinical scissors, a diary, nursing reference books and a work bag can be claimed. Items costing $300 or less can generally be claimed in full in the year you buy them; more expensive items are claimed over their effective life. Where an item is also used privately, claim only the work-use share.

Phone and internet

If you use your own phone for rosters, shift offers, work messages or employer apps, you can claim the work-related share of the cost. Work out a percentage from an itemised bill or a four-week diary that reflects your normal pattern of use. Claiming the whole bill for a phone you also use personally is one of the most common errors the ATO sees.

Travel between workplaces and parking

Driving from home to your usual hospital is private, even on an early start or a late finish, and parking at your usual workplace is private too. Travel directly between two workplaces on the same day — two hospitals, two employers, or between patients' homes in community nursing — can be deductible, along with parking and tolls on those trips.

Keep a logbook or diary with the date, locations, kilometres and purpose of each trip, and do not claim trips your employer reimbursed.

• Travel between hospitals: what nurses can claim
• Can nurses claim parking on tax?

Shift work, overtime meals and night shift

Shift penalties and allowances are income, and working nights does not create a special deduction of its own. Overtime meal expenses can be claimed only in limited cases — generally where you received an overtime meal allowance under an award or agreement for that overtime. Normal meals, coffee and snacks on shift are private.

• Shift work, overtime and allowances
• Night shift nurse tax deductions
• Meal allowance deductions

Salary packaging

Many public hospital nurses salary package. Packaged amounts are not claimed as deductions, a novated car's running costs cannot also be claimed, and a reportable fringe benefits amount on your income statement can affect income tests such as the Medicare levy surcharge and HELP repayments even though it does not add to your income tax.

• Nurse salary packaging and tax explained

What nurses cannot claim

• Ordinary clothing and shoes, even if worn only at work.
• Normal meals, coffee and snacks during ordinary shifts.
• Travel between home and your usual workplace, and parking there.
• Anything your employer reimbursed or paid for.
• Grooming, cosmetics, gym memberships and general fitness costs.
• Your first AHPRA registration and other costs of getting a job.
• Fines, including parking and speeding fines.
• Childcare, and HELP or other study loan repayments.

Records to keep

Keep receipts and invoices, registration and membership statements, CPD certificates, rosters, a laundry diary, a phone-use diary and a travel log where they apply. If your total work-related expenses are $300 or less you do not need written evidence, but you still need to be able to show how you worked out each claim. Keep records for five years from the date you lodge.

• Nurse tax return checklist 2025–26
• 5 tax mistakes nurses make

Guides by role and career stage

The rules above apply to every nurse, but the claims that matter most differ by role.

• Graduate nurse tax checklist
• Agency nurse tax deductions
• Tax tips for ICU nurses
• Midwife tax deductions
• Aged care worker tax deductions

Common questions

What can nurses claim on tax in Australia?

Nurses can claim work-related expenses they paid for and were not reimbursed, with records: compulsory uniforms and protective clothing, protective footwear and laundry, AHPRA renewals, union fees, CPD, work equipment, the work share of phone and internet, and some travel between workplaces.

Do nurses need receipts for every deduction?

If your total work-related expenses are more than $300 you need written evidence such as receipts. Below that you still need to be able to show how you calculated each claim. Records should be kept for five years after you lodge.

Is there a standard deduction for nurses?

No. There is no automatic or flat deduction for nurses. Each expense must be one you actually incurred, that relates to your work and that you can support with records.

Can I claim travel from home to the hospital?

Generally no. Ordinary travel between home and your usual workplace is private, including on night shifts and on-call days. Travel directly between two workplaces on the same day may be deductible.