Can You Claim Workwear on Tax? The 2026 ATO Guide for Aussie Tradies
The 2026 ATO guide to what Aussie tradies can — and can't — claim on hi-vis, wet weather gear and boots.
Every tax time, the same question comes up on-site: can you claim workwear on tax? The short answer is yes — but only some of it, and only if it meets a few specific rules. Here's exactly what the ATO allows for hi-vis, protective and occupation-specific clothing, what it doesn't, and how to keep the paperwork tidy so your claim actually holds up.
The Four-Point Eligibility Check
Before you add anything to your return, it generally needs to tick one of these boxes.
1. The basic rule: protective vs conventional clothing
The ATO's line is simple in theory: you can claim workwear on tax when it's protective, occupation-specific, or a registered compulsory uniform. What you can't claim is "conventional" clothing — ordinary items like jeans, plain T-shirts or joggers, even if you only ever wear them for work. The test isn't whether you wore it on-site; it's whether the item is genuinely different from everyday clothing because of a protective feature, a trade-specific design, or a uniform requirement.
That's why a plain black t-shirt bought for work isn't deductible, but a hi-vis polo in fluoro fabric is — the fluoro fabric is doing a protective job the plain tee simply doesn't do.
2. Hi-vis and wet-weather gear: usually a clear yes
Hi-vis shirts, vests and jackets that meet AS/NZS 4602.1 are protective clothing in the ATO's eyes, so they're generally claimable in full. The same goes for genuine waterproof work jackets — taped seams, a real mm rating, built to keep you dry on-site — because they protect you from conditions the job exposes you to, not from everyday weather in general.
Where it gets murky is borderline items: a fashion-cut jacket that happens to be black, or a jumper with no hi-vis or protective feature at all, is closer to conventional clothing and harder to justify. If in doubt, ask whether the garment has a genuine protective or trade-specific feature — not just whether you wore it to work.
3. Boots, belts and other gear
Steel-cap and non-slip safety boots are protective equipment and are typically fully deductible, along with items like safety glasses, ear plugs and sunscreen for outdoor trades. Tool belts and work belts sit in a greyer area — a rigid tool belt genuinely required to carry equipment for your trade has a stronger case than an everyday belt you'd wear regardless of job, so treat these on their individual merits rather than assuming either way.
Ordinary underlayers — a plain thermal, a standard pair of work pants without a protective rating — generally fall back to conventional clothing rules, even during an Australian winter cold snap.
4. Laundering your workwear
If the clothing itself is deductible, the cost of washing, drying and repairing it usually is too. The ATO allows a reasonable estimate for laundry without receipts — commonly cited around $1 per load of eligible work-only items, and 50 cents if the load is mixed with personal laundry — but you still need to be able to explain how you calculated it. Dry cleaning bills should be kept as proper receipts, not estimated.
5. Records: what to keep for tax time
No receipt generally means no claim once total work-related expenses push you past the ATO's laundry-only exception. Keep a simple record as you buy gear through the year rather than scrambling every June:
- Tax invoice or receipt — for every deductible item, showing date, supplier and item.
- Bank or card statement — as a backup where a paper receipt has faded or gone missing.
- A short note on why the item is protective or occupation-specific, especially for anything borderline.
- Laundry log — if you're estimating washing costs, jot down roughly how many loads a year.
Photographing receipts to cloud storage the day you buy something beats digging through a wallet at lodgement time — and it's the difference between a smooth claim and one the ATO bounces back for more information.
Quick reference: what's generally claimable
| Category | Example items | Generally claimable? |
|---|---|---|
| Hi-vis clothing | Hi-vis polos, shirts, vests | Yes |
| Waterproof / wet-weather | Waterproof jackets, wet-weather gear | Yes |
| Safety footwear | Steel-cap or non-slip boots | Yes |
| Registered uniform | Logo'd, employer-required items | Yes |
| Tool belts | Trade-specific rigid or stretch tool belts | Case-by-case |
| Conventional clothing | Plain jeans, T-shirts, joggers | No |
General information only — every circumstance is different. Confirm your own position against the current ATO guidance or with a registered tax agent before lodging.
Stock up before you lodge
Shop Hi-Vis & Wet-Weather WorkwearFrequently asked questions
Can I claim workwear on tax if my employer doesn't require a uniform?
Yes, potentially — protective and occupation-specific clothing (like hi-vis or waterproof gear) can be deductible even without a compulsory uniform policy, as long as it's genuinely protective or specific to your trade rather than everyday clothing.
Is hi-vis clothing tax deductible in Australia?
Generally yes. Hi-vis clothing meeting AS/NZS 4602.1 is treated as protective clothing by the ATO and is typically fully deductible when it's used for work.
Can I claim my work boots on tax?
Steel-cap and non-slip safety boots are protective footwear and are usually deductible. Ordinary casual shoes worn to work aren't, even if you only wear them on-site.
Do I need receipts to claim workwear?
Yes, for the clothing itself. There's a narrow ATO exception for estimating laundry costs without receipts, but the garments and any dry-cleaning bills should be backed by proper records.