Tax deductions guide
Work Boots and PPE Tax Deduction Australia 2025-26
Work boots and PPE are common tradie claims, but the item needs to be protective, work-related, and supported by records. This page explains what to check. It is written for Australian tradespeople buying protective work gear and is designed to work with the free TradieCalc.au tax calculator.
Open the free tradie tax calculatorCommon deductions to check
- Steel-cap or safety boots required for work sites.
- Hi-vis protective clothing, hard hats, gloves, masks, respirators, eye protection, hearing protection, sunscreen, and safety glasses.
- Laundry costs for eligible protective or compulsory clothing where the rules allow it.
- Replacement PPE purchased during the year, not just the first work kit.
What to enter in the calculator
| Calculator section | What to include |
|---|---|
| Tools and PPE | Work tools, protective equipment, replacement parts, and eligible clothing used to earn income. |
| Licences and tickets | Renewals, industry tickets, union fees, and work-related training connected to your current role. |
| Travel and vehicle | Site-to-site kilometres, parking, tolls, overnight travel, or logbook-based work vehicle expenses. |
| ABN contractor mode | Business income, materials, subcontractors, equipment hire, insurance, accounting, super, and PAYG instalments. |
Records to keep
- Receipts or bank records for PPE purchases.
- Employer or site requirement notes where useful.
- Laundry calculation notes if claiming laundry.
Keep records for long enough to support the claim if the ATO asks. Photos of receipts, bank records, supplier statements, and job diaries can all help explain the work connection.
Common mistakes
- Claiming ordinary shoes or clothing.
- Claiming fashion workwear that is not protective or compulsory.
- Forgetting to apportion mixed-use items.
This guide is general information only. Deductions depend on your circumstances, employment type, and records. Speak with a registered tax agent for personal advice.
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TradieCalc.au is not affiliated with the ATO. Estimates only.
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