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This is general information from an outfitter and not tax advice. The ATO decides what is deductible, so the answers below link to its pages. Check them, or ask a registered tax agent, before you lodge.
We supply and brand workwear at our Unanderra workshop, so people ask us whether they can claim it. The ATO's rules turn on the type of clothing, whether your employer requires it and whether you paid for it yourself.
Which work clothes can you claim on tax?
You can claim the cost to buy, repair and clean work clothing that fits one of four categories. The ATO's page on clothing, laundry and dry-cleaning expenses (updated 15 September 2026) lists them:
- Occupation-specific clothing that is not conventional
- Protective clothing
- A compulsory uniform
- A registered non-compulsory uniform
For any work expense, the ATO also requires that you spent the money yourself and were not reimbursed, that the expense relates directly to earning your income, and that you have a record of it.
Can I claim a polo with my employer's logo?
Possibly, if it is a compulsory uniform. The ATO says a compulsory uniform is a set of clothing that identifies you as an employee, and that your employer must make it compulsory through a strictly enforced workplace agreement or policy. The 2026 tax return instructions say a single distinctive item can qualify, such as one with your employer's logo permanently attached.
Conventional or everyday clothing is not a compulsory uniform, even if your employer requires you to wear it. If the uniform is not compulsory, it can only be claimed when your employer has registered the design, according to the same ATO page.
Can I claim hi-vis and steel-cap boots?
Yes, they can be claimed as protective clothing and footwear, if you paid for them. The ATO's examples of protective items include fire-resistant clothing, sun protection clothing, safety-coloured vests, steel-capped boots, gloves, overalls, aprons, and heavy-duty shirts and trousers. Under NSW work health and safety law, employers must generally provide PPE at no cost to workers, so you may not have paid for these items at all. See setting up a uniform program for that side of it.
| Item | ATO category | Can it be claimed? | Note |
|---|---|---|---|
| Hi-vis vest | Protective | Yes, if you paid and were not reimbursed | The ATO lists safety-coloured vests |
| Steel-capped boots | Protective | Yes, if you paid and were not reimbursed | Listed as protective footwear |
| Polo with the employer's logo | Compulsory uniform | If your employer makes it compulsory by a strictly enforced policy | A single distinctive item can qualify |
| Plain black trousers | Conventional clothing | No | Everyday clothing is not a compulsory uniform, even if required |
| Long-sleeved sun-protection shirt | Protective | Yes, if it protects against a real and likely risk of your work | The ATO lists sun protection clothing |
| Uniform your employer has registered | Registered non-compulsory uniform | Yes | The design must be on the Register of Approved Occupational Clothing |
What is the $1,000 standard deduction from 2026-27?
It is a deduction of up to $1,000 for work-related expenses that you can claim without having spent the money or kept records. The ATO's standard deduction page (updated 14 September 2026) says it applies from the 2026-27 income year and first appears in your 2026-27 tax return. It is not available for Tax Time 2025-26. The maximum is the lower of $1,000 or your total assessable labour income. Read the ATO page to see how it works alongside itemised claims before you decide which to use.
Where to buy workwear for a business
If you run a business and kit out a crew, a uniform program gives everyone matching, branded garments. Browse our workwear and PPE range or get in touch on 02 4228 3508.
Common questions
Which work clothes can you claim on tax?
The ATO says you can claim the cost to buy, repair or clean clothing in four categories: occupation-specific and not conventional, protective, a compulsory uniform, and a registered non-compulsory uniform. You must have paid for it yourself and not been reimbursed.
Can I claim a polo with my employer's logo?
It can be claimed if it is a compulsory uniform. The ATO says your employer must make the uniform compulsory through a strictly enforced workplace agreement or policy, and a single item can qualify if it is distinctive, such as one with the employer's logo permanently attached.
Can I claim hi-vis and steel-cap boots?
Both can be claimed as protective clothing and footwear. The ATO lists safety-coloured vests and steel-capped boots as examples of protective items. You still need to have paid for them yourself and kept a record.
What is the $1,000 standard deduction from 2026-27?
From the 2026-27 income year, eligible taxpayers can claim a standard deduction of up to $1,000 for work-related expenses without having to show that they spent the money or kept records. The ATO says it does not apply to Tax Time 2025-26.