You can claim a uniform and laundry tax deduction if you buy, repair or clean clothing that is occupation-specific, protective, a compulsory work uniform, or a registered non-compulsory uniform. The ATO accepts a reasonable estimate of $1 per load of washing when the load contains only work clothing, or 50 cents per load when you mix work and personal items. If your laundry claim is $150 or less you do not need written evidence for it, and if your total work-related expenses are $300 or less you do not need receipts at all, although you must still be able to show how you worked out every figure. Ordinary clothes (what the ATO calls conventional clothing) are never deductible, even if your employer makes you wear them. Source: ATO, Clothing, laundry and dry-cleaning expenses.
Who can claim a uniform and laundry tax deduction
The ATO only allows clothing claims in four categories. Your clothing must fit one of them before any purchase, repair or laundry cost is deductible:
- Occupation-specific clothing. Clothing that identifies you as belonging to a particular occupation, such as a chef's chequered pants or a judge's robe. A bartender's black trousers and white shirt do not qualify because many occupations wear them.
- Protective clothing. Items that protect you from a real and likely risk of illness or injury at work, such as steel-capped boots, fire-resistant clothing, hi-vis vests, non-slip nurse's shoes, heavy-duty trousers, or sun-protection clothing with a UPF rating. Ordinary jeans and everyday enclosed shoes do not count, even on a building site.
- Compulsory work uniform. A set of clothing that identifies you as an employee of your organisation, where your employer strictly enforces the uniform through a workplace policy. It must be distinctive to your employer, for example a shirt with a permanently attached logo that is not available to the public.
- Registered non-compulsory uniform. A uniform your employer has listed on the Register of Approved Occupational Clothing. Ask your employer whether the design is registered. Shoes, stockings and underwear can never be part of a non-compulsory uniform.
You cannot claim anything if your employer launders your clothing, replaces it, or reimburses you for the cost. If you receive a laundry allowance, the allowance is assessable income you must declare, and you can only deduct what you actually spent, not the allowance amount.
Not sure which category your work clothes fall into? Run your occupation through our deduction finder and it will list the clothing and laundry claims that apply to your job.
How to work out your laundry claim: the two ATO rates
For washing, drying and ironing at home (or at a laundromat), the ATO accepts a per-load estimate as a reasonable basis:
| Load type | Rate per load |
|---|---|
| Load contains only eligible work clothing | $1.00 |
| Load mixes work clothing with personal items | $0.50 |
Dry-cleaning and repairs work differently: you claim the actual amount you paid, backed by receipts.
Worked dollar example
Priya is a nurse who washes her non-slip shoes aside, launders her compulsory uniform in its own load twice a week, and works 48 weeks a year.
- Work-only loads: 2 loads x 48 weeks = 96 loads
- Laundry claim: 96 loads x $1 = $96
If Priya instead threw her uniforms in with the family washing, the same 96 loads would be claimed at 50 cents each, so $48. Keeping work clothing in a separate load doubles the claim and makes the calculation easier to defend. She also spent $60 dry-cleaning her winter cardigan (part of the registered uniform), which she claims at cost with the receipt, bringing her total clothing and laundry claim to $156.
Every dollar you legitimately deduct reduces your taxable income. To see what a deduction like this is worth at your marginal rate, check your income position with our pay calculator.
The $150 laundry threshold and the $300 written evidence limit
These two thresholds cause the most confusion, so here is exactly how the ATO applies them:
- $150 laundry threshold. If your claim for washing, drying and ironing (not dry-cleaning) is $150 or less, you do not need written evidence such as diary entries or receipts for the laundry component. This applies even when your total work-related expenses exceed $300.
- $300 written evidence limit. If your total work-related expenses (including laundry but excluding car, travel and overtime meal allowance expenses) are $300 or less, you can claim without receipts for any of it.
- Both over the line? If your total work-related claim is more than $300 and your laundry claim alone is more than $150, you need written evidence, such as diary entries and receipts, for your laundry expenses too.
Neither threshold is an automatic deduction. In Priya's case above, her $96 laundry claim sits under $150, so no written evidence is needed for it, but if her union fees push her total work expenses past $300 she needs records for those other expenses. You must always be able to show how you arrived at your figures, whatever the amount. Source: ATO, Clothing, laundry and dry-cleaning expenses.
Records to keep for your uniform and laundry claim
For buying, dry-cleaning or repairing eligible clothing, keep receipts (or bank statements, invoices or purchase orders) showing the supplier's name, the amount, what you bought, the date you paid and the date the document was produced. For laundry, keep a record of how you worked out the claim, for example a note of loads per week and weeks worked. The ATO's myDeductions tool in the ATO app can store photos of receipts through the year. See the ATO's records you need to keep page for how long to hold records. When you lodge, a myTax transfer report from Deductit gives you every figure ready to copy into the right myTax labels.
What you cannot claim
- Conventional clothing, meaning everyday clothes people wear regardless of occupation: business suits, a waiter's black trousers, jeans and drill shirts on a work site, or a swimming instructor's swimwear.
- Clothing your employer requires but that is not distinctive, such as "black pants and closed black shoes" with no logo or registered design. A name badge pinned to ordinary clothes does not turn them into a uniform.
- Plain shoes, socks and stockings, unless they are a specified, distinctive and integral part of a compulsory uniform policy.
- Any clothing or laundry cost your employer pays for, launders or reimburses.
- Laundry claims equal to your allowance rather than your actual spend.
Frequently asked questions
How much can I claim for laundry without receipts?
Up to $150 of washing, drying and ironing costs without written evidence, using the $1 and 50 cent per-load rates. You still need to show the calculation behind the number, so keep a note of how many loads you did and over how many weeks.
Is the $300 limit an automatic deduction?
No. The $300 written evidence limit only removes the receipt requirement for total work-related expenses of $300 or less. You must have actually spent the money on eligible items and be able to explain how you calculated the claim. Claiming a flat $300 you did not spend is not allowed.
Can I claim my work clothes if my employer makes me wear black pants?
No. A colour requirement alone does not make clothing distinctive. Unless the item carries your employer's logo or design and meets the compulsory uniform tests, or is protective or occupation-specific, it remains conventional clothing and is not deductible.
Can I claim laundry if my employer supplies the uniform?
Yes, if the clothing is occupation-specific, protective, compulsory or a registered non-compulsory uniform, you can claim your own laundering costs even though your employer supplied the clothing. You cannot claim if your employer does the laundering or reimburses you.
What rate do I use if I wash work clothes with the family load?
50 cents per load. The $1 rate only applies when the load contains nothing but eligible work clothing, which is why washing uniforms separately is worth the habit.
Where does the uniform and laundry deduction go in my tax return?
It goes at the work-related clothing, laundry and dry-cleaning expenses label in myTax (label D3 in the paper return). Use our deduction finder to build your full list of occupation deductions, then take the totals across to myTax, or explore our other tax calculators to see the effect on your refund.
Rules verified against ato.gov.au, page last updated 8 June 2026. This is general information, not personal tax advice.