Nurses and midwives spend their own money on the job all year — registration, uniforms, training, equipment — and a lot of it is deductible. The catch is that the ATO has a specific occupation guide for nurses, and it draws firm lines. This guide covers what nurses can claim on tax in 2026, what trips people up, and how to keep the records that make a claim stick.

Key Takeaways

  • Your annual AHPRA registration renewal is deductible — but your first-ever registration isn't (ATO, 2026).
  • Laundry of eligible work uniforms can be claimed up to $150 without written evidence.
  • Self-education only counts if it relates to your current role — study to get a new or first job isn't deductible.

What Can Nurses Claim on Tax in 2026?

In 2026, nurses can claim any expense they paid themselves, weren't reimbursed for, and that directly relates to earning their income (ATO, 2026). For nurses and midwives, that covers a well-defined set of work costs the ATO expects to see.

Common deductions include AHPRA registration renewal, union and professional association fees, compulsory or occupation-specific uniforms and their laundry, work-related self-education, and equipment like a fob watch or stethoscope. The key word is work-related — if an expense has a private element, you claim only the work portion.

One rule catches people every year: if your employer reimbursed you, you can't also claim it. Deductions are only for money you were genuinely out of pocket on.

Can Nurses Claim Uniforms and Laundry?

Yes — but only specific clothing. You can claim compulsory uniforms, occupation-specific clothing, and protective items, plus the cost of laundering them; everyday clothing like plain black pants is not deductible even if your ward requires it (ATO, 2026).

Laundry has a handy shortcut: if your total claim for washing eligible work clothing is $150 or less, you can claim it without receipts. Go above $150 and you'll need records. For the detail, see our guide on how much you can claim for laundry.

Are Registration and Training Fees Deductible?

Your annual AHPRA registration renewal is deductible, as are union fees and professional memberships — but your initial registration to become a nurse is not (ATO, 2026). The logic: renewal maintains your current income; first registration helps you get the job.

Self-education follows the same principle. CPD courses, CPR and first-aid renewals, specialist skills like IV cannulation or wound care, and related textbooks are claimable when they connect to your current role. Studying for a different or first job is not deductible. Mandatory immunisations your employer doesn't fund can also be claimed.

What Else Can Nurses Claim?

Beyond the big items, several smaller work costs add up across a year of shifts. Many nurses under-claim simply because they don't keep the receipts.

  • Equipment — fob watch, stethoscope, scissors, safety glasses (items over $300 are depreciated)
  • Phone and internet — the work-related percentage
  • Agency travel — driving between different workplaces in a shift (not home-to-work)
  • Annual practising certificates and indemnity insurance you pay yourself
  • Tax agent fees from last year's return

Keep receipts for anything over the $300 threshold and a logbook if you claim car expenses. Grab our tax return checklist before you lodge.

Want to claim everything you're entitled to? Australia Wide Tax Solutions prepares thousands of returns for healthcare workers each year and is registered with the Tax Practitioners Board. Book an appointment or lodge online and we'll make sure nothing's left on the table.

Frequently Asked Questions

Can nurses claim shoes and stockings on tax?

Only if they're protective or part of a compulsory, registered uniform. Plain everyday shoes and stockings are treated as conventional clothing and aren't deductible, even if you only wear them at work (ATO, 2026). Non-slip safety footwear with protective features can qualify.

Is my AHPRA registration tax deductible?

Your annual AHPRA renewal is deductible because it maintains your current income. Your very first registration to enter the profession is not deductible. Union fees and professional association memberships you pay yourself are also claimable (ATO, 2026).

Can I claim a nursing course I'm studying?

Only if it relates to your current nursing role and maintains or improves your skills. CPD, first-aid renewals and specialist clinical courses qualify. A course to get your first nursing job, or to move into a different career, is not deductible.

Sources

  • Australian Taxation Office, Professional memberships and accreditations, retrieved 2026-06-22, https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/memberships-accreditations-fees-and-commissions/professional-memberships-and-accreditations
  • Australian Taxation Office, Clothing, laundry and dry-cleaning expenses, retrieved 2026-06-22, https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/deductions-you-can-claim/work-related-deductions/clothing-laundry-and-dry-cleaning-expenses