Originally published: 25 June 2024 | Updated: 22 September 2026
Buying clothes specifically for work does not automatically make them tax deductible.
In Australia, work clothing is generally deductible only when it falls into particular categories, such as occupation-specific clothing, protective clothing, a compulsory distinctive uniform or an eligible registered non-compulsory uniform.
Ordinary clothing is generally not deductible, even if your employer requires you to wear it or you only wear it while working.
There is also an important change from the 2026–27 income year. A new standard deduction of up to $1,000 applies to eligible workers’ work-related expenses. This changes how individual work-related expenses, including eligible clothing and laundry costs, interact with your overall deduction.
So before claiming work clothing, there are two questions to consider: does the clothing qualify as a deductible work expense, and how does that expense interact with the standard deduction that now applies?
Quick Summary
- Buying clothing for work does not automatically make it tax deductible.
- Ordinary clothing such as suits, plain shirts, jeans and black trousers is generally not deductible, even when an employer requires it.
- Occupation-specific clothing may be deductible when it distinctively identifies a particular occupation and is not conventional clothing.
- Protective clothing and footwear may be deductible when they protect you from a genuine work-related risk.
- A compulsory work uniform may be deductible when it is distinctive and required under an employer’s uniform policy.
- A non-compulsory uniform generally needs to meet the relevant registration requirements before an employee can claim it.
- Laundry, repair and dry-cleaning costs can generally only be claimed where the clothing itself qualifies.
- From 2026–27, eligible workers have a standard deduction of up to $1,000 for work-related expenses.
- The old $300 general work-expense and $150 laundry substantiation exceptions no longer apply from 2026–27.
- If your employer pays for or reimburses you for an expense, you generally cannot claim that expense yourself.
Can You Claim Work Clothes on Tax in Australia?
Sometimes.
The fact that you bought an item specifically for work is not enough on its own.
Work clothing generally needs to fall into an eligible category before its cost can be deductible.
These categories include:
- occupation-specific clothing
- protective clothing and footwear
- compulsory distinctive uniforms
- qualifying registered non-compulsory uniforms.
Conventional clothing is treated differently.
If an item is ordinary clothing that people could reasonably wear outside work, the fact that you wear it to earn income does not necessarily make the cost deductible.
What Is Occupation-Specific Clothing?
Occupation-specific clothing is clothing that distinctively identifies you with a particular profession, trade or occupation and is not conventional everyday clothing.
Common examples include:
- a chef’s traditional chequered pants
- a judge’s robes
- other distinctive clothing specific to a particular occupation.
The important point is that the clothing must identify the particular occupation.
Something commonly worn across several occupations does not necessarily become occupation-specific simply because you wear it while working.
Example: a chef
A chef buys traditional chequered chef’s pants and other distinctive chef clothing required for work.
Those items may qualify as occupation-specific clothing because they are distinctive to that occupation.
If the same person wears ordinary jeans and a T-shirt while doing other work, those items do not become deductible merely because they are worn during working hours.
What Protective Clothing Can You Claim?
Protective clothing and footwear may be deductible where they protect you from a real risk of illness or injury associated with your work or work environment.
Depending on the occupation and circumstances, this can include items such as:
- fire-resistant clothing
- high-visibility safety clothing
- steel-capped boots
- protective gloves
- heavy-duty protective clothing
- wet-weather protective gear
- certain sun-protection clothing
- non-slip footwear where it protects against a work-related risk.
There needs to be a connection between the work you perform, the risk you face and the protective function of the item.
Simply describing ordinary clothing as protective does not automatically make it deductible.
Are jeans protective clothing?
Ordinary jeans are generally conventional clothing.
Wearing jeans while performing physical work does not by itself turn them into protective clothing.
An item designed with specific protective characteristics may be treated differently depending on its features and the workplace risk it addresses.
Can You Claim a Compulsory Work Uniform?
A compulsory work uniform may be deductible where it is distinctive to the organisation and employees are required to wear it under an enforced workplace policy.
A uniform may consist of a complete outfit or particular items that identify the employee with the organisation.
For example, a shirt carrying the employer’s distinctive logo may qualify where it forms part of the compulsory uniform.
However, not every item worn with that uniform automatically becomes deductible.
Can you claim black pants required by your employer?
Generally, ordinary black trousers remain conventional clothing.
For example, an employer may require staff to wear a distinctive branded shirt with plain black trousers.
The branded shirt may qualify as part of the compulsory uniform, while the ordinary black trousers may remain a private clothing expense.
This is an important distinction because an employer requiring an item does not automatically make the item tax deductible.
What About Shoes, Socks and Stockings?
Shoes, socks and stockings can be more complicated.
They may be deductible in some circumstances where they form an essential part of a distinctive compulsory uniform and the employer’s policy specifies characteristics such as their colour, style and type.
Protective footwear can also be deductible where it protects against a genuine work-related risk. Steel-capped boots are a common example.
Ordinary footwear that does not satisfy the relevant requirements generally remains a private expense.
Can You Claim a Non-Compulsory Work Uniform?
A non-compulsory uniform is not deductible simply because an employer offers employees the option of wearing it.
For a non-compulsory uniform to qualify, the employer generally needs to have the design registered on the relevant occupational clothing register.
If you are unsure whether your employer’s non-compulsory uniform qualifies, check with your employer before assuming the cost is deductible.
This distinction matters because an item can look like a company uniform without necessarily meeting the tax requirements for a deductible non-compulsory uniform.
What Work Clothing Can’t You Claim?
Conventional clothing is generally not deductible.
This can include:
- ordinary business suits
- plain business shirts
- black trousers
- jeans
- T-shirts
- ordinary dresses
- general footwear
- other everyday clothing.
This remains the case even where you:
- only wear the clothing to work
- bought it specifically for your job
- would not personally wear it outside work
- are required by your employer to wear a particular colour or style.
The tax treatment depends on the characteristics of the clothing and the relevant deduction rules, rather than simply how often you wear it outside work.
Can You Claim Business Suits on Tax?
Generally, no.
A business suit is conventional clothing.
The fact that a professional role requires you to dress formally does not usually change its private character.
The same principle can apply to ordinary shirts, trousers, dresses and shoes worn in an office or professional environment.
This is one of the most common misunderstandings with work clothing deductions.
‘Required for work’ and ‘tax deductible’ do not mean the same thing.
Can You Claim Laundry Expenses?
Laundry costs can be deductible where they relate to clothing that itself qualifies as deductible work clothing.
That can include laundry for:
- occupation-specific clothing
- protective clothing
- qualifying compulsory uniforms
- qualifying non-compulsory uniforms.
You generally cannot turn the cost of cleaning ordinary non-deductible clothing into a tax deduction simply because you wore it to work.
For example, if ordinary business trousers are not deductible, washing those trousers does not generally create a deductible laundry expense.
Dry-cleaning and repairs follow the same basic principle: the underlying clothing needs to qualify.
What Changed for Work-Related Deductions From 2026–27?
A significant change applies from the 2026–27 income year. Cotchy also explains the wider tax changes in its Federal Budget 2026–27 guide.
Eligible Australian workers can receive a standard deduction of up to $1,000 for work-related expenses.
The standard deduction is designed to simplify work-related deductions for workers whose relevant expenses do not exceed the standard amount.
It is important to understand that this is not an extra $1,000 deduction added on top of all your individual work-related expenses.
Where you claim relevant actual work-related deductions, those deductions interact with the amount of standard deduction available under the legislation.
For workers whose deductible work-related expenses exceed $1,000, actual expenses can still be claimed where the relevant requirements are met.
This means keeping appropriate records can still be important, particularly if your total work-related expenses may exceed the standard amount.
Does the $1,000 Standard Deduction Mean Any Work Clothes Are Deductible?
No.
The standard deduction does not change an ordinary item of clothing into deductible work clothing.
The underlying tax rules still matter when determining whether an actual work-related clothing expense qualifies.
For example, buying a business suit does not become a separately deductible clothing expense merely because the new standard deduction exists.
The standard deduction changes how eligible work-related deductions are calculated. It does not rewrite the basic distinction between deductible work clothing and conventional private clothing.
Is the $1,000 Standard Deduction Added to Your Other Work Expenses?
No.
This is an important point.
The standard deduction operates within the work-related deduction rules. It is not simply a $1,000 amount that everyone can add on top of their actual work-related claims.
If you have relevant actual work-related deductions, those amounts affect the standard deduction calculated under the legislation.
If your actual deductible work-related expenses exceed the standard amount, you may instead end up with deductions based on those actual expenses.
Your circumstances and the type of expense still matter.
What Happened to the $300 No-Receipt Rule?
The old $300 work-expense substantiation exception has been repealed from the 2026–27 income year.
Under the previous rules, employees commonly heard that they could claim up to $300 of work-related expenses without receipts.
That rule was frequently misunderstood even then. It did not mean everyone automatically received a $300 deduction.
From 2026–27, however, that substantiation exception no longer applies.
It has been replaced as part of the changes introducing the new standard work-related deduction.
This makes older articles and tax advice referring to the ‘$300 no-receipt rule’ potentially misleading if they are applied to 2026–27 or later income years.
What Happened to the $150 Laundry Rule?
The previous $150 laundry substantiation exception has also been repealed from the 2026–27 income year.
Under the previous rules, taxpayers could in certain circumstances claim qualifying laundry expenses of $150 or less without written evidence, although they still needed a reasonable basis for calculating the claim.
That specific statutory exception no longer applies from 2026–27.
This is another reason employees should be cautious when relying on older online articles about uniform and laundry deductions.
The rules applying to an earlier tax return may not be the rules applying to expenses you incur now.
Do You Still Need to Keep Work-Expense Records?
Keeping records remains important if you intend to claim actual work-related expenses.
This is particularly relevant where your genuine deductible expenses may exceed the standard deduction.
Depending on the expense, useful records can include:
- receipts
- invoices
- records of the item purchased
- evidence of payment
- records explaining the work-related purpose
- calculations showing any work and private use.
Do not wait until the end of the financial year to decide whether records would have been useful.
If your work regularly involves significant deductible expenses, keeping records as you incur them gives you the information needed to determine the appropriate claim when your tax return is prepared. For broader guidance on keeping supporting documents, see Cotchy’s Business Record Keeping Requirements in Australia guide.
What If Your Employer Pays for the Clothing?
You generally cannot claim an expense that you did not incur yourself.
If your employer buys the clothing for you, there is no employee purchase cost for you to claim.
Similarly, if your employer reimburses you for an expense, you generally cannot also claim the reimbursed amount as your own deduction.
The same principle can apply where an employer pays for laundering, repairs or other costs.
Can Sole Traders Claim the $1,000 Standard Deduction?
The new standard deduction is directed at eligible individuals deriving qualifying labour income.
It is not a standard deduction against ordinary business income simply because someone operates as a sole trader.
A person can have more than one type of income, so circumstances can become more complicated where someone operates a business and also earns employment or other qualifying labour income.
Business expenses incurred by a sole trader are considered under the rules applying to the business rather than assuming the employee standard deduction applies.
Why Employers Should Understand the Rules Too
Work clothing deductions are usually discussed from the employee’s perspective, but employers also benefit from understanding the distinction.
If your business has a uniform policy, employees may ask whether particular items are deductible.
A policy requiring staff to wear ordinary black trousers, for example, does not necessarily make those trousers deductible.
Businesses considering non-compulsory corporate uniforms may also need to consider the registration requirements that affect whether employees can claim their cost.
Clear uniform policies and accurate information can help avoid employees assuming that every item required by the workplace is automatically deductible.
Work Clothing Tax Deduction Checklist
Before treating clothing as a work-related tax deduction, ask:
- Did I personally incur the expense?
- Was I reimbursed by my employer?
- Is the clothing occupation-specific?
- Does it have a genuine protective function related to my work?
- Is it part of a compulsory distinctive uniform?
- If it is a non-compulsory uniform, does it meet the relevant registration requirements?
- Is it actually conventional everyday clothing?
- If I am claiming cleaning or repairs, does the underlying clothing itself qualify?
- Do I have appropriate records if I am claiming actual work-related expenses?
- Have I considered how my actual expenses interact with the $1,000 standard deduction from 2026–27?
If the answer is unclear, check the specific rules before including the expense in your tax return.
Frequently Asked Questions
Can I claim clothes I only wear to work?
Not necessarily. Ordinary clothing generally remains non-deductible even when you only wear it for work. The clothing usually needs to qualify as occupation-specific, protective or an eligible uniform.
Can I claim black pants if my employer requires them?
Generally not if they are ordinary conventional clothing. An employer requiring black trousers does not automatically make them deductible.
Can I claim a shirt with my employer’s logo?
A distinctive branded shirt may be deductible where it forms part of a qualifying compulsory uniform. The circumstances and uniform policy matter.
Can I claim steel-capped boots?
Protective footwear such as steel-capped boots may be deductible where it protects you against a genuine risk associated with your work.
Can I claim a business suit?
Generally not. Business suits are usually conventional clothing, even when formal business attire is expected in your occupation.
Can I claim laundry for my work uniform?
Laundry expenses can be deductible where they relate to eligible work clothing. Cleaning ordinary non-deductible clothing does not generally become deductible simply because you wore the clothing to work.
Is the old $150 laundry rule still available?
Not from the 2026–27 income year. The statutory $150 laundry substantiation exception was repealed as part of the changes introducing the standard deduction for work-related expenses.
Can I still claim $300 without receipts?
The previous $300 work-expense substantiation exception no longer applies from 2026–27. It has been repealed as part of the new standard-deduction regime.
Does everyone get an extra $1,000 work deduction?
No. The standard deduction is subject to eligibility requirements and interacts with relevant actual work-related deductions. It should not be treated as an extra $1,000 added on top of every work-related claim.
Should I still keep receipts for work expenses?
If you may claim actual work-related expenses, particularly where they could exceed the standard deduction, keeping appropriate records remains important.
Know What You Can Claim Before Tax Time
Work clothing deductions are often misunderstood because buying something specifically for work does not necessarily make it tax deductible.
The distinction between conventional clothing, protective clothing, occupation-specific clothing and qualifying uniforms remains important.
From 2026–27, the new $1,000 standard deduction also changes the way eligible workers’ work-related expenses are treated. At the same time, the previous $300 general work-expense and $150 laundry substantiation exceptions have been removed.
That makes current information particularly important when preparing a tax return.
Cotchy provides taxation and accounting services for Australian businesses and individuals.
If you are unsure how the work-related deduction rules apply to your circumstances, talk to Cotchy about your tax return before relying on an expense as a deduction.
Source: Australian Taxation Office, Clothing, laundry and dry-cleaning expenses; and Treasury Laws Amendment (Tax Reform No. 1) Act 2026.
Information in this article is general in nature and is correct as at 22 September 2026. Tax deductions depend on your individual circumstances and the nature of the expense. Seek tax advice relevant to your circumstances where required.
