Nurse Tax Deductions Made Simple

Uniforms, non-slip shoes, AHPRA renewals, CPD courses — nursing comes with plenty of costs you pay out of your own pocket. Here's exactly what the ATO lets nurses claim on tax, and what it doesn't.

For registered nurses, enrolled nurses, midwives, assistants in nursing, and agency or casual nurses across Australia.

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Lodging yourself? Your 2025–26 tax return is due by 31 October 2026. See all tax return dates

Getting Started

What Can Nurses Claim on Tax in Australia?

To claim a work expense, you must have spent the money yourself (and not been reimbursed), it has to directly relate to earning your nursing income, and you need a record to prove it.

Meet all three and it's likely deductible — miss one, and the ATO won't allow the claim.

You spent the money

If your hospital, agency or employer paid for it, reimbursed you, or it came out of your salary package, you can't claim it.

It relates to your nursing work

The cost needs a clear link to how you earn your income as a nurse or midwife, not a private or living expense.

You've got a record

A receipt, invoice, bank statement or diary backs up your claim if the ATO asks. Keep records for 5 years from lodgement.

Nurse-Specific

Nurse Tax Deductions: What You Can & Can't Claim

The ATO's rules for nurses and midwives, broken down expense by expense, based on the ATO's nurses and midwives deduction guide.

Car & Travel Expenses

Driving between hospitals, patients and second jobs

YOU CAN CLAIM

The cost of using a car you own or lease when you drive:

Directly between two separate jobs on the same day — e.g. from your hospital shift to a second job at an aged care facility (as long as neither trip starts or ends at home).
Between different workplaces for the same employer on the same day — e.g. from one hospital campus to another, or between patients' homes during a community nursing shift.
From home to an alternative workplace that isn't your regular workplace — e.g. a training venue for a work-related course.

Use the cents per kilometre method (up to 5,000 work km, no receipts needed) or a 12-week logbook. Not sure which suits you? Read our cents per km vs logbook guide.

YOU CAN'T CLAIM

Normal trips between home and your regular workplace — even if you work night shifts, are on call, finish late or live a long way from the hospital. You also can't claim parking or tolls for those trips, or any travel your employer reimburses.

Clothing, Shoes & Laundry

Uniforms, protective footwear and washing

YOU CAN CLAIM

The cost of buying, hiring, repairing or cleaning:

A compulsory uniform your employer requires and enforces that's distinctive to your workplace — e.g. scrubs or tunics with your hospital's logo or distinctive colours.
Protective clothing and footwear that protects you from injury or illness at work — e.g. non-slip shoes, aprons and gowns you buy yourself.
Laundry for those items: $1 per load if it's only work clothes, or 50c per load if mixed with other washing.

See the ATO's full clothing, laundry and dry-cleaning rules.

YOU CAN'T CLAIM

Conventional clothing, even if your employer tells you to wear it — e.g. plain black pants, plain white shirts, or everyday sneakers and comfortable shoes you could also wear outside work. You also can't claim uniforms your employer supplies or pays for.

Medical Equipment & Tools

Stethoscopes, fob watches and your own clinical kit

YOU CAN CLAIM

Equipment you buy and use for work, including repairs — e.g. a stethoscope, fob watch, pen torch, bandage scissors or blood pressure monitor. If an item costs:

$300 or less (and isn't part of a set worth more than $300) — claim the full cost in the year you buy it.
More than $300 — claim its decline in value over several years.

YOU CAN'T CLAIM

Equipment your employer supplies or pays you back for. If you also use an item privately, you can only claim the work-related portion.

Self-Education & CPD

Courses, conferences and professional development

YOU CAN CLAIM

Study and training that directly relates to your current nursing role and maintains or improves the skills you use now, including:

Postgraduate study tied to your role — e.g. a graduate certificate in critical care while working in ICU.
CPD workshops, seminars, webinars and nursing conferences, plus professional journals.
Related costs such as course fees, textbooks, stationery and travel to the course.

Courses you complete to meet your annual CPD requirement usually tick this box. The ATO has more detail on self-education expenses.

YOU CAN'T CLAIM

Study to get a new job or your first nursing qualification — e.g. a Bachelor of Nursing completed before you're employed as a nurse — or courses only loosely related to your work. HECS-HELP repayments aren't deductible either (here's how HECS works at tax time).

Registration, Union & Insurance

AHPRA renewals, union fees and indemnity cover

YOU CAN CLAIM

Professional costs you pay yourself to keep working as a nurse or midwife:

Your annual registration renewal with the Nursing and Midwifery Board of Australia, paid through AHPRA.
Union fees — e.g. the ANMF or your state branch.
Professional association memberships — e.g. the Australian College of Nursing.
Professional indemnity insurance you pay for.

YOU CAN'T CLAIM

The fee for your initial registration when you first enter the profession, or any registration, membership or insurance costs your employer pays or reimburses.

Phone, Internet & Working From Home

Rostering, on-call and admin work

YOU CAN CLAIM

The work-related share of your phone and internet — e.g. calls and texts for rostering, on-call duties or work apps. A 4-week diary shows your work-use percentage.
Working-from-home costs if you genuinely do work at home — e.g. telehealth, rostering, admin or education duties — using the fixed rate method of 70 cents per hour, with a record of the actual hours you worked.

YOU CAN'T CLAIM

Private phone and internet use, or working-from-home costs for minor tasks like occasionally checking your roster or emails.

Meals & Overnight Travel

Overtime meals and work trips away from home

YOU CAN CLAIM

Overtime meals — if you receive an overtime meal allowance under an award or agreement and it's included in your income, you can claim the meal you buy and eat while working overtime.
Overnight work travel — accommodation, meals and incidentals when your work requires you to stay away from home, e.g. a relief shift at a regional hospital for your employer or an interstate nursing conference.

YOU CAN'T CLAIM

Food, coffee and snacks during a normal shift — including night and weekend shifts. Travel costs your employer reimburses aren't claimable, and living-away-from-home situations on longer placements follow different rules.

Other Expenses

PPE, tax agent fees and the common mistakes

YOU CAN CLAIM

Personal protective equipment you buy yourself, such as gloves and face masks.
The cost of managing your tax affairs — including the fee you paid last year to have your tax return prepared and lodged.

YOU CAN'T CLAIM

Personal grooming, like haircuts and makeup.
Gym and fitness costs (here's why).
Childcare, gifts and other private expenses.
Anything paid through your salary package or reimbursed by your employer.

Lost Your Receipts?

What Can Nurses Claim on Tax Without Receipts?

A few ATO rules let you claim without written evidence — but you still need to have spent the money and be able to show how you worked out your claim.

$300

total

The $300 work expense rule

If all your work-related expense claims add up to $300 or less, you don't need receipts. Car, overnight travel and overtime meal claims have their own rules.

$150

laundry

Uniform laundry

Laundry claims of $150 or less don't need written evidence, even if your total claims are over $300. Use $1 per work-only load, or 50c per mixed load.

5,000

Cents per kilometre

Claim up to 5,000 work km without fuel or service receipts. Keep a simple diary of your work trips so you can show how you estimated your kilometres.

Bank or card statements can stand in for lost receipts in many cases. For a full list of what to gather, see our 2026 tax return checklist.

How to Lodge

Your Nurse Tax Return in 3 Simple Steps

Step 01

Get Started Online

Create your Tax Falcon account and start your tax return from your phone between shifts, or on your tablet or computer.

Step 02

Tell Us About Your Year

Answer a few simple questions about your nursing jobs, allowances, income and expenses.

Step 03

Review and Lodge

Your return is checked by a certified tax agent before it's lodged with the ATO.

Why Tax Falcon

Why Nurses Choose Tax Falcon

A simple online tax return built for busy shift workers — and a fraction of what the big chains charge (see how we compare to H&R Block).

Only $88

A straightforward, fairly priced tax return for nurses, midwives and healthcare workers.

Direct ATO Pre-Fill

We connect with the ATO to pull in your income statements from every hospital and agency automatically.

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Every tax return is checked by a certified tax agent before it's lodged.

Easy Online Process

Complete your tax return anywhere, anytime — even on a break or after a night shift.

Help With Eligible Deductions

We help you identify the nurse tax deductions that apply to your work.

Maximum Refund Guarantee

We help you claim every eligible deduction so you never miss a dollar.

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Before You Start

What Do I Need to Get Started?

Getting your nurse tax return sorted is easier than you might think. Here's what's worth having on hand before you begin.

Tax File Number

Used to identify your tax record.

Bank Details

For any refund to be paid.

Income Statements

From every hospital, clinic or agency you worked for (where to find yours).

Expense Receipts

Uniforms, shoes, equipment and CPD courses you paid for.

AHPRA, Union & Insurance

Your registration renewal, union and indemnity receipts.

Vehicle & Phone Records

A logbook or km diary, and a 4-week phone diary.

Swipe to see everything you need

You may not need to manually enter everything — available ATO pre-fill information, like your income statements and private health details, can help make the process quicker.

Free Resource

Nurse Tax Return Checklist

Tick off each item as you gather it. Screenshot or print this page to keep it handy at tax time — no sign-up needed.

Income to declare

Income statements from every employer and agency
Allowances — uniform, laundry, on-call, overtime meal
Bank interest and dividends
Any private or ABN nursing income
Private health insurance statement

Deductions to gather

Uniform and protective clothing receipts
Non-slip shoe receipts
Laundry — loads per week
Stethoscope, fob watch and equipment receipts
AHPRA registration renewal receipt
Union and association fee statements
Professional indemnity insurance
CPD, course and conference receipts
Car logbook or work km diary
Phone diary and work-from-home hours
Last year's tax agent fee
Overnight work travel receipts

Your ticks aren't saved — they're just here to help while you work through the list.

Questions

Nurse Tax Return FAQs

What can nurses claim on tax in Australia?

Nurses can generally claim work costs they pay for themselves that relate directly to earning their income and that they can back up with records. Common nurse tax deductions include compulsory or protective uniforms and shoes, laundry, AHPRA registration renewals, union fees, professional indemnity insurance, CPD and work-related courses, medical equipment like stethoscopes and fob watches, and car trips between workplaces.

Can nurses claim shoes on tax?

Generally only if they're protective footwear, such as non-slip shoes you need to reduce the risk of slips and falls at work. Ordinary sneakers or comfortable shoes that you could also wear outside work aren't deductible, even if your employer requires closed-in shoes.

Can nurses claim scrubs and uniforms?

Yes, if the scrubs or tunics are part of a compulsory uniform your employer requires and that's distinctive to your workplace — for example, with the hospital's logo or distinctive colours — or if they're protective. Plain clothing you choose to wear for work generally can't be claimed. You can also claim the cost of washing eligible uniforms.

Is AHPRA registration tax deductible?

The annual renewal of your registration with the Nursing and Midwifery Board of Australia, paid through AHPRA, is generally deductible if you pay it yourself and aren't reimbursed. The fee for your initial registration, when you first enter the profession, isn't deductible.

What can nurses claim on tax without receipts?

If your total work-related expense claims are $300 or less, you don't need written evidence, but you must have spent the money and be able to show how you worked out your claim. Laundry claims of $150 or less don't need written evidence either, and car expenses under the cents per kilometre method don't need receipts — but you still need to show how you calculated your work kilometres.

How much can nurses claim for laundry?

The ATO accepts $1 per load if the load is only work clothing you're eligible to claim, or 50 cents per load if it's mixed with other washing. Laundry only counts for compulsory uniforms or protective clothing — not for plain everyday clothes.

Can nurses claim CPD and study costs?

Yes, if the course, conference or workshop directly relates to your current nursing role and maintains or improves the skills you use now. You can't claim study for a new career or your first nursing qualification, and HECS-HELP repayments aren't deductible.

Can nurses claim travel to and from work?

No — normal trips between home and your regular workplace aren't deductible, even if you work night shifts, are on call or finish late. You can claim trips directly between two jobs on the same day, between different sites for the same employer, or between patients' homes during a community nursing shift.

Can I claim a stethoscope or fob watch?

Yes, if you bought it yourself and use it for work. Items costing $300 or less can be claimed in full in the year you buy them; items over $300 are claimed over several years. If you also use it privately, only claim the work-use portion.

Can nurses who salary package still claim work deductions?

Yes, for eligible work costs you pay yourself. You can't claim a deduction for anything already paid for through your salary packaging arrangement or reimbursed by your employer.

When is the 2025–26 tax return deadline?

If you lodge your own return, the 2025–26 deadline is 31 October 2026. If you lodge through a registered tax agent and become their client before 31 October, you may be eligible for a later due date. See all tax return dates and deadlines.

Keep Reading

More Tax Guides for Nurses

Tax Falcon guides

More help for nurses and healthcare workers at tax time.

[Link] Tax deductions for nurses & healthcare workers

[Link] Car expenses: cents per km vs logbook

[Link] Tax return checklist Australia 2026

[Link] HECS-HELP and indexation explained

[Link] Medicare levy surcharge thresholds 2026

[Link] Tax return dates and deadlines

Last reviewed October 2026 for the 2025–26 income year. This page is general information based on ATO guidance and doesn't take your personal circumstances into account. Your Tax Falcon tax agent will confirm which deductions apply to you before your return is lodged.

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