What can I claim on tax? (2025-26)

No matter what job you do, the same rules decide what you can claim at tax time. A work-related deduction lowers your taxable income, but only if it passes the ATO's three golden rules: you paid for it yourself and weren't reimbursed, it directly relates to earning your income, and you have a record to prove it. This guide covers the deductions almost anyone can claim — and the ones people often try to claim but can't.

Before you claim: this is general information based on the ATO’s occupation guidance for 2025–26 returns — not tax advice. A deduction stands or falls on your circumstances and your records. A registered tax agent can advise on your situation.

What’s a deduction actually worth to you?

What you can claim

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• Working-from-home running costs — If you work from home, you can claim additional running expenses (electricity, gas, internet, phone, stationery). Use the fixed rate of 70 cents per hour worked from home for 2025-26, or the actual-cost method. You must have a record of the actual hours worked from home (timesheet, roster, diary).
• Car expenses for work travel — You can claim work-related car trips (but not your normal home-to-work commute). Use the cents-per-kilometre method at 88 cents/km for 2025-26, capped at 5,000 work kilometres per car, or the logbook method (work-use percentage of actual costs, based on a continuous 12-week logbook).
• Public transport, taxi, ride-share and other transport — You can claim the cost of transport for trips taken in performing your work duties — for example, travelling between two separate workplaces, or from your normal workplace to an alternative workplace and back.
• Self-education and professional development — You can claim course fees, textbooks, stationery and related travel if the study has a sufficient connection to your current job — it must maintain or improve the skills you use now, or be likely to increase your income from your current work. It can't be study to get a new job or change careers.
• Tools, equipment and technology — You can claim items you use for work such as tools, a computer, phone or office furniture. Items costing $300 or less can be claimed in full in the year you buy them; items over $300 are claimed as a decline in value (depreciation) over their effective life. Only the work-related portion is claimable.
• Union fees and professional association memberships — You can claim union fees, bargaining agent's fees and subscriptions to a trade, business or professional association that relate to earning your income. Subscriptions that don't directly relate to earning your employment income are capped at $42 per association per year.
• Work-related phone, internet and data — You can claim the work-related portion of your phone, data and internet, based on how much you use them for work versus private use. You need records (such as a representative four-week diary) to show how you worked out the work-use percentage. If you claim under the fixed-rate working-from-home method, you can't also claim phone and internet separately.
• Gifts and donations to deductible gift recipients — You can claim gifts or donations of $2 or more made to an organisation with deductible gift recipient (DGR) status, provided you received nothing of material value in return. You need a record such as a receipt. Buying raffle tickets or items at a charity auction is not deductible.
• Income protection insurance premiums — You can claim premiums you pay for insurance against the loss of your income (salary and wages). You can't claim the part of a premium covering things like physical injury or a lump sum, and you can't claim premiums deducted from contributions inside your super fund.
• Cost of managing your tax affairs — You can claim fees paid to a registered tax agent to prepare and lodge your return, and travel to get tax advice from a recognised adviser. Note: ATO interest charges (the general interest charge and shortfall interest charge) are no longer deductible from 1 July 2025, so you can't claim them for 2025-26.
• Occupation-specific, protective and compulsory uniform clothing and laundry — You can claim buying, repairing and laundering protective clothing (e.g. steel-cap boots, hi-vis, sun protection where required), occupation-specific clothing, or a compulsory or registered non-compulsory uniform. Laundry claims of $150 or less don't need written evidence, but you still need to be able to show how you worked out the claim.

What you can’t claim

• Normal trips between home and your regular workplace — these are private, even if you're on call, work late, or there's no public transport
• Conventional or everyday clothing — plain black trousers, a white shirt, a suit, or jeans — even if your employer says it's compulsory or you only wear it at work
• Grooming, haircuts, cosmetics and personal care products — these are private expenses
• Childcare, before-school or after-school care costs, even though they let you go to work
• Expenses you were reimbursed for by your employer
• The private portion of any mixed-use expense (phone, internet, car, equipment)
• Meals during a normal workday when you don't sleep away from home overnight
• Fines and penalties (e.g. parking or speeding fines incurred while working)
• The cost of getting to your first job or getting any new job, including most upfront training or study to change careers
• Gifts or donations where you received something in return, such as raffle tickets, chocolates or charity dinner tickets