Nurses and midwives spend money on work all year: scrubs, non-slip shoes, a fob watch, registration renewal, union fees and study to keep up their skills. Much of it is deductible. Some of it, such as hospital parking and flu shots, is not, and the ATO looks closely at claims from healthcare workers.
This guide covers what you can claim in your 2025-26 tax return (being lodged now) and what changes for 2026-27. Every rate and rule was checked against the ATO guide for nurses and midwives and related ATO pages on 9 October 2026.
It is written for employed registered nurses, enrolled nurses, midwives and agency nurses. If you work in aged care or disability support, our guide for aged care and disability support workers covers that role in more detail.
Key takeaways
- Protective clothing such as scrubs and non-slip nursing shoes is deductible; conventional clothing is not.
- Laundry is $1 per load for work-only washing, or 50c if mixed with private clothes.
- Work car trips are 88c per km for 2025-26 and 91c per km for 2026-27, up to 5,000 km.
- Your annual registration renewal, union fees and a fob watch can be claimed; your first registration cannot.
- Vaccinations, prescription glasses and parking at your usual hospital are not deductible.
- From 2026-27, all clothing and laundry claims need written evidence.
Nurse and midwife deductions at a glance
| Expense | Can you claim it? | Key condition |
|---|---|---|
| Scrubs, non-slip shoes | Yes | Protective against specific work risks |
| Compulsory uniform with logo | Yes | Distinctive and strictly enforced |
| Black pants, plain shoes | No | Conventional clothing |
| Uniform laundry | Yes | $1 per load (50c if mixed) |
| Annual registration renewal | Yes | Needed for current job; first registration excluded |
| Union and professional fees | Yes | Paid by you |
| Fob watch, stethoscope | Yes | Work use; $300 or less claimed in full |
| Flu shot and vaccinations | No | Private health cost |
| Hospital parking | No | Travel to usual workplace is private |
| Study for current role | Yes | Maintains or improves current skills |
Source: ATO nurses and midwives guide, ATO clothing and laundry, ATO car expenses 2026, checked 9 October 2026.
What are the basic rules for any work deduction?
The ATO applies three tests to every work-related claim. All three must be met.
- You paid for it and your employer did not reimburse you.
- It relates directly to earning your income as a nurse or midwife.
- You have a record to prove it, usually a receipt.
If an item is used for both work and private purposes, you can only claim the work share. If your employer pays for or reimburses an item, such as scrubs laundered by the hospital, you cannot claim it.
Which uniforms, shoes and laundry costs can you claim?
The ATO allows protective clothing that guards against specific risks at work, such as scrubs and non-slip nursing shoes. You can also claim a compulsory uniform that is distinctive (for example, a polo shirt with your employer’s logo) and strictly enforced.
You cannot claim conventional clothing, even when your employer sets a dress code. In the ATO’s own example, an aged care nurse can claim logo polo shirts but not her black pants or shoes.
Laundry
Washing eligible work clothing at home can be claimed at $1 per load if the load is only work clothes, or 50c per load if you mix in private items. Dry-cleaning and repairs are claimed at actual cost.
For 2025-26 and earlier, if your total clothing and laundry claim is $150 or less you do not need written evidence, but you must show how you worked it out. From 2026-27 the ATO requires written evidence for all clothing, laundry, repair and dry-cleaning claims, so start keeping a simple laundry diary now.
Can you claim car, parking and travel costs?
Driving between home and your usual hospital is private travel, even for night shifts, on-call work or long distances. Hospital parking and home-to-work tolls are not deductible either.
You can claim trips such as:
- Driving directly between two separate jobs on the same day, without going home in between.
- Driving between two workplaces for the same employer on the same day.
- Driving from home to an alternative workplace, such as a training venue or a patient’s home.
- Parking and tolls on those work trips, for example parking at a training facility for mandatory professional development.
Using the cents per kilometre method, you claim 88c per km for 2025-26 and 91c per km for 2026-27, capped at 5,000 work km per car. The logbook method suits nurses who drive a lot for work, such as community or home-visit nurses. If you sleep away from home for work, accommodation and meals can also be claimed; our work-related deductions guide explains travel claims.
What about study and professional development?
Self-education is deductible under Taxation Ruling TR 2024/3 if it maintains or improves the skills you use in your current role, or is likely to increase your income from it. Continuing professional development to keep your registration is the classic example.
The ATO gives clear examples. A rural nurse studying paediatrics can claim it because she treats children. A registered nurse studying intensive care can claim it because it will lift her pay. An aged care nurse studying midwifery to change careers cannot. A personal carer studying a nursing degree to become a registered nurse cannot. More detail is in our self-education expenses guide.
You can claim course fees, textbooks, journals, stationery and conference registration. HECS-HELP and other study loan repayments are not deductible.
Which fees, equipment and other costs are deductible?
| Item | 2025-26 | 2026-27 |
|---|---|---|
| Car, cents per km | 88c per km | 91c per km |
| Overtime meal reasonable amount | $38.65 | $40.00 |
| Laundry, work-only load | $1 | $1 |
| Clothing and laundry evidence | None needed if $150 or less | Written evidence for all claims |
| Working from home fixed rate | 70c per hour | 70c per hour |
| Immediate claim for a work item | $300 or less | $300 or less |
Source: ATO car expenses, TD 2026/4, ATO fixed rate method, ATO $300 assets.
Registration, union and agency fees
Your annual registration renewal is deductible if you need it for your job; the initial registration you paid to start nursing is not. Union and professional association fees are deductible, and agency commissions you pay yourself can be claimed.
Fob watches, stethoscopes and protective items
A fob watch or stethoscope used for work can be claimed. Items costing $300 or less and used mainly for work are claimed in full in the year you buy them; dearer items are depreciated. Gloves, masks and safety glasses you buy yourself are deductible. An ordinary wristwatch is not.
Phone, internet and working from home
You can claim the work share of your phone and internet if you use them for work, but not if you only check rosters or contact your manager about shifts. If you do admin or study at home, the fixed rate method gives 70c per hour worked from home, with a record of your actual hours.
Income protection insurance
Premiums for income protection insurance you hold outside super are deductible. Life, trauma and policies held through your super fund are not.
Overtime meals
An overtime meal is deductible only if you receive an overtime meal allowance under an award or agreement, it appears on your income statement, and you declare it. Receipts are needed if you claim more than the reasonable amount ($38.65 for 2025-26 and $40 for 2026-27 under TD 2026/4).
Worked example: a registered nurse in 2025-26
Priya is a hospital registered nurse with taxable income of about $85,000. Her figures below are illustrative. In 2025-26 she paid for:
- Union fees: $800
- Registration renewal: $300
- Fob watch: $45
- Laundry: 3 loads a week x 46 weeks = 138 loads x $1 = $138
- Car trips to training and a second hospital: 1,200 km x 88c = $1,056
- Professional development course: $650
Total deductions: $800 + $300 + $45 + $138 + $1,056 + $650 = $2,989.
At her 30% marginal rate plus the 2% Medicare levy, that saves about $2,989 x 32% = $956.48 in tax. Her flu shot and hospital parking stay out of the claim.
Rule of thumb: If an item protects you at work, keeps your current registration or improves the skills you use on the ward, it is probably deductible. If it would help anyone, such as plain clothes, a flu shot or parking at your usual hospital, it probably is not.
How should you keep records?
A receipt should show the supplier, amount, what was bought and the date. If your total work-related claims are more than $300, you need written evidence for all of them. Keep records for five years from when you lodge. The myDeductions tool in the ATO app lets you photograph receipts and log car trips. Our guide to claims without receipts explains the limits.
Common mistakes nurses and midwives make
- Claiming plain clothes: black pants and ordinary shoes do not qualify, even under a dress code.
- Claiming the first registration: only renewals for your current job are deductible.
- Claiming vaccinations: flu shots are private even when your employer requires them.
- Claiming home-to-hospital driving: commuting is private, including night and on-call shifts.
- Using old rates: 85c or 78c per km and 67c per WFH hour are out of date; use 88c, 91c and 70c.
FAQ about nurse and midwife tax deductions
Can nurses claim scrubs and nursing shoes?
Yes, if they are protective clothing. The ATO accepts items such as scrubs and non-slip nursing shoes that protect you from specific risks at work. You can also claim a compulsory, distinctive uniform with a logo. Black pants, plain shoes or other conventional clothing are not deductible, even if your employer tells you to wear them, and you cannot claim items your employer supplies or reimburses.
Can I claim my AHPRA registration?
You can claim the annual renewal of your practising registration if you need it for your current job. The cost of your first registration, paid so you can start working as a nurse or midwife, is not deductible. Keep the renewal receipt or confirmation email, because registration is a cost you paid yourself and the ATO may ask for evidence.
Can I claim my flu shot or other vaccinations?
No. The ATO treats vaccinations, including flu shots, as a private health expense, so they are not deductible even when your employer requires them as a condition of working on the ward. The same applies to prescription glasses and contact lenses. Protective items such as safety glasses, gloves and masks that you buy yourself for work can be claimed.
Can I claim parking at the hospital?
Parking at or near your regular workplace is not deductible, because travel to and from your normal workplace is private. You can claim parking and tolls on work trips, for example when you drive from the hospital to a training venue or between two workplaces on the same day. Keep receipts and a note of the work purpose of each trip.
Is a nursing degree deductible for a personal carer?
Generally not. The ATO says study to get a new job, such as a carer studying a Bachelor of Nursing to become a registered nurse, is not deductible because it does not improve skills used in the current role. Once you are working as a nurse, further study that maintains or improves your nursing skills, or is likely to increase your pay, can be claimed.
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This article is general information only and is not personal tax or legal advice. Figures and rules were checked against the ATO nurses and midwives guide, ATO pages on car, clothing, working from home, records, income protection and TD 2026/4 on 9 October 2026. Rates and thresholds change, so confirm the current position before acting.
