Nurse laundry tax deduction

The short answer

Nurses can claim a laundry deduction for washing, drying and ironing eligible work clothing. Eligible clothing means a compulsory uniform, occupation-specific clothing, protective clothing or a registered non-compulsory uniform. Everyday clothes don't count. Laundromat costs are included.

You can claim laundry even if your employer supplied the uniform, as long as you pay to wash it. You can't claim if your employer launders it or reimburses you. The ATO gives the example of a theatre nurse whose scrubs go into a hospital hamper and are cleaned by a contractor at the employer's cost. He has no laundry claim for the scrubs. He also has no claim for the everyday clothes he wears to and from work.

Which clothing counts

The laundry deduction follows the clothing rules. If the clothing itself fits one of the four ATO categories below, you can claim the cost of cleaning it. If it doesn't, the laundry is private too.

• Compulsory uniform: distinctive clothing, such as a shirt or tunic with your employer's logo, that a strictly and consistently enforced policy requires you to wear.
• Protective clothing: items with protective features against a real risk at work, such as smocks or aprons that stop contact with harmful substances.
• Occupation-specific clothing: clothing that distinctly identifies a particular occupation and is not conventional.
• Registered non-compulsory uniform: a uniform your employer has registered on the Register of Approved Occupational Clothing.

A note on scrubs and everyday work clothes

Scrubs deserve a closer look. The ATO says clothing traditionally worn in a profession is not occupation-specific if several professions wear it, and scrubs are worn well beyond nursing. Scrubs that are part of your employer's compulsory uniform, such as colour-coded or logo scrubs required by policy, fit more clearly. If you're unsure which category yours fall into, check your uniform policy or ask us before claiming.

Black trousers, white shirts, plain cardigans and the clothes you wear to and from work are conventional clothing. You can't claim for washing them.

How to calculate your claim

The ATO accepts a reasonable basis of $1 per load if the load contains only eligible work clothing, and 50 cents per load if you mix eligible work clothing with personal items. The rate covers washing, drying and ironing. You can use your actual costs instead, but then you must be able to show how you worked them out, for example from power and water rates, detergent costs and your machine's usage.

The calculation is: loads per week, multiplied by the number of weeks you actually worked, multiplied by the rate per load. Leave out weeks of annual leave, parental leave or long service leave when you weren't washing work clothing.

• Example: a ward nurse washes her compulsory uniforms in a separate load twice a week and worked 46 weeks. 2 x 46 = 92 loads, x $1 = $92.
• Example: a part-time aged care nurse adds his logo tunics to the family wash three times a week and worked 44 weeks. 3 x 44 = 132 mixed loads, x 50 cents = $66.

Dry-cleaning and repairs

Dry-cleaning and repairs to eligible work clothing are claimed at the actual cost, not a per-load rate. That could be a professionally cleaned uniform jacket or hemming compulsory uniform trousers. Keep the receipts.

The special $150 laundry rule below covers washing, drying and ironing only. It does not cover dry-cleaning, so dry-cleaning is treated like your other work expenses when it comes to written evidence.

Records to keep for 2025–26

For the 2025–26 year, if your laundry claim (washing, drying and ironing, not dry-cleaning) is $150 or less, you don't need written evidence of it. This applies even if your total work-related expenses are more than $300. You must still be able to explain how you worked out the figure. It is not an automatic deduction.

You need written evidence for your laundry, such as diary entries and receipts, when both of these apply: your total work-related expense claim is more than $300 (not counting car, travel and overtime meal allowance expenses), and your laundry claim is more than $150.

• Your rosters or payslips, to confirm the weeks you worked.
• A laundry diary showing how many loads you washed and whether each was work-only or mixed.
• Receipts for dry-cleaning, repairs and laundromat costs.
• Your uniform policy, if you are relying on the compulsory uniform category.
• Keep records for 5 years from the date you lodge your return.

Keep a simple laundry diary

A diary turns a guess into a figure you can explain. It doesn't need to be elaborate. A note in your phone, a column beside your roster or the myDeductions tool in the ATO app all work.

• The date of each load.
• Whether it was work clothing only or mixed with personal items.
• What was in it, for example uniforms, smocks or tunics.
• Any laundromat or dry-cleaning cost, with the receipt.

Changes from 2026–27

The rules change for the income year that started on 1 July 2026. For 2026–27 and later years, the ATO says you must keep written evidence for all clothing, laundry, repair and dry-cleaning claims. The $300 and $150 record-keeping exceptions above apply to 2025–26 and earlier years.

If you use the $1 and 50 cent reasonable basis, the ATO says your records need to show the number of washes during the year, whether each was a full work load or a mixed load, and evidence that you incurred laundry expenses. If you are eligible, a standard deduction is also available from 2026–27 as an alternative to itemising work expenses. The ATO explains how clothing and laundry claims interact with it. Starting your diary now means your 2026–27 claim will be ready.

What you can't claim and common mistakes

Most laundry problems come from claiming the wrong clothing or the wrong number of loads. Watch for these:

• Washing ordinary clothes, including the clothes you wear to and from a shift.
• Counting every household load as a work load.
• Claiming $1 for a load that also contained personal clothing.
• Claiming for uniforms or scrubs your employer launders or pays to clean.
• Including weeks you were on leave.
• Treating a laundry allowance as your deduction. The allowance is income, and you can only claim what you actually spent.
• Claiming more than $150 for laundry without written evidence when your total claims are over $300.

• Nurse tax deductions 2025–26: the full guide
• Can nurses claim shoes on tax?

Common questions

Is the laundry deduction automatic?

No. There is no automatic laundry amount. You need eligible work clothing, you must have actually incurred the cost, and you need to be able to show how you calculated the claim.

My employer pays a laundry allowance. What do I do?

Include the allowance as income. You can then claim the laundry costs you actually incurred for eligible clothing, which may be more or less than the allowance.

Can I claim laundromat costs?

Yes, laundromat costs for washing and drying eligible work clothing count as laundry expenses. Keep a note of the date and cost of each visit, and receipts where you get them.

I work part-time or casual shifts. How do I count loads?

Base the claim on the loads you actually washed and the weeks you actually worked, not on a full-time pattern. Your roster and a laundry diary make this easy to show.