Dental work comes with costs that most other jobs do not: protective clothing, registration renewals, indemnity insurance, continuing professional development and specialised equipment. Some of those are deductible, some are not, and the ATO checks health worker claims closely.

This guide covers what employed dentists, dental assistants, hygienists and therapists can claim for 2025-26, the returns being lodged now, and what changes for 2026-27, including new evidence rules for clothing and laundry. There is no separate ATO guide for dental workers, so we checked each rule against the ATO’s guide for doctors, specialists and other medical professionals, which covers dental roles, and the ATO’s general deduction pages.

It is written for employees in private practices, hospitals and community dental services. Self-employed dentists running their own practice have business deductions on top of these. If you are studying while working, read our guide to self-education expenses as well.

Dental deductions at a glance

Expense	Deductible?	Key condition
Car trips between clinics on the same day	Yes	Not home to your regular workplace; 88c/km for 2025-26, 91c/km from 2026-27
Protective clothing and gowns	Yes	Must protect against a real risk at work
Laundry of work clothing	Yes	$1 a load or 50c mixed; written evidence required from 2026-27
Annual registration renewal	Yes	Initial registration is not deductible
Professional association fees	Yes	For your current work
Professional indemnity insurance	Yes	If you paid and were not reimbursed
Conferences and CPD	Yes	Must relate to your current role
Instruments and equipment	Yes	$300 or less claimed in full; otherwise depreciated
Prescription glasses, vaccinations, grooming	No	Private expenses even if required

Sources: ATO occupation and industry guides, clothing and laundry and D1 car expenses 2026 pages, checked 7 October 2026.

Can dentists claim car and travel expenses?

Normal trips between home and your regular place of work are private, even if you are on call or work early starts. You can claim car expenses when you drive directly between separate jobs on the same day, for example from a hospital clinic to a private practice, or to an alternative workplace such as a school dental program before returning to your usual clinic.

Using the cents per kilometre method, the rate is 88 cents per kilometre for 2025-26 and 91 cents from 1 July 2026, up to 5,000 work kilometres, as set out in the ATO’s D1 car expense instructions. Above that, or for a more accurate claim, you need a logbook. If you attend a conference interstate and stay overnight, your airfares, accommodation, meals and incidentals can be claimed.

What clothing and laundry can you claim?

Protective clothing and footwear that protect you from a real risk of illness or injury at work are deductible, such as protective gowns and protective footwear. Conventional clothing is not deductible, even if your employer requires it or you only wear it at work.

Laundry of deductible work clothing can be claimed at $1 per load if the load contains only work clothing, or 50 cents if it includes personal items. Up to 2025-26, if your total claim for clothing and laundry is $150 or less, you do not need written evidence. The ATO’s clothing and laundry page now says that for 2026-27 and later years you must keep written evidence for all those expenses. You can still use the reasonable basis rate, but you need a record of how many loads you did and whether they were full or mixed.

Glasses and safety eyewear

Prescription glasses and contact lenses are not deductible even if you wear them at work. Protective glasses and safety eyewear that protect you from a real risk at work, such as splatter during procedures, can be claimed, as explained on the ATO’s glasses and protective eyewear page.

Can you claim registration, memberships and insurance?

The ATO allows a deduction for the cost of renewing an annual practising certificate or registration you need for your current job, but the initial cost of obtaining it is not deductible because it is incurred to get the job. Subscriptions to professional associations and union fees are deductible, as is professional indemnity insurance that relates to your work activities.

What about CPD, conferences and courses?

Under ATO ruling TR 2024/3, self-education expenses are deductible when the course maintains or improves the skills or knowledge you use in your current work, or is likely to increase your income from it. Short courses, seminars and conferences on dental techniques, infection control or radiography qualify if they relate to your current role. A course that mainly prepares you for a different job, such as a dental assistant studying to become a dentist, is generally not deductible.

Tools, equipment, phone and working from home

If you buy instruments, loupes or other equipment for work and it costs $300 or less, the ATO’s $300 rule lets you claim the full cost in the year you buy it, as long as it is mainly used for work and is not part of a set costing more than $300. Dearer items are depreciated over their effective life.

You can claim the work-related percentage of your own phone and internet costs. If you do admin, study or reports at home, the fixed rate method allows 70 cents per work hour from 1 July 2024 under PCG 2023/1, covering energy, internet, phone and stationery, provided you keep a record of the actual hours you work from home.

Overtime meals

If you receive an overtime meal allowance under an industrial instrument and buy a meal while working overtime, you can claim the cost. The ATO’s reasonable amount is $38.65 for 2025-26 and $40 for 2026-27 under TD 2026/4. Claims up to the reasonable amount do not need receipts, but you must be able to show you spent the money. Dental assistants are generally covered by the Health Professionals and Support Services Award, so check your award or agreement for meal allowance terms.

What can dentists not claim?

• Vaccinations. The ATO says you cannot claim them even if your employer requires them (ATO vaccinations page).
• Grooming. Hairdressing, cosmetics and skin care are private.
• Initial registration and upfront agency joining fees. These are costs of getting work, not doing it.
• Home to work travel. This applies even if you start early or are on call.
• Anything reimbursed by your employer.

Keeping the right records

Keep written evidence for 5 years from when you lodge. If your total work-related expenses are $300 or less you do not need receipts, but you still need to show how you worked out the claim; this does not apply to car, meal allowance or travel allowance claims. The ATO app’s myDeductions tool lets you record expenses as you go. Our guide on how much you can claim without receipts explains the exceptions in detail, and the ATO’s records you need to keep page sets out the rules.

You may see other summaries online, such as this industry overview, but always check claims against the ATO’s own guides before you lodge.

FAQ about dental tax deductions

Talk to a registered tax agent

Dental professionals often leave legitimate claims out or include ones the ATO will reject. Nanak Accountants prepares tax returns for health workers across Australia and checks every claim against the ATO rules before lodgment. Call 1300 626 258, email info@nanakaccountants.com.au or visit www.nanakaccountants.com.au.

This article is general information only and is not personal tax or legal advice. Figures and rules were checked against the ATO occupation and industry guides (doctor, specialist and other medical professionals), ATO pages on clothing and laundry, glasses, vaccinations, assets costing $300 or less, memberships, working from home and record keeping, the 2026 D1 car expense instructions, TR 2024/3, TD 2026/4 and the Fair Work Ombudsman award summary on 7 October 2026. Rates and thresholds change, so confirm the current position before acting.