Tax deductions for lawyers
As a lawyer you can generally claim your practising certificate, CPD and professional memberships, legal reference subscriptions, and home-office running costs.
Build your checklistLegal work has clear, recurring professional costs and a lot of reading — much of it claimable. Here’s what usually counts.
The three rules for any claim
- You paid for it yourself and weren’t reimbursed.
- It directly relates to earning your income.
- You have a record — a receipt, invoice or bank statement.
Checked against ATO guidance: August 2026
What you can usually claim
Practising certificate and memberships
Your annual practising certificate and law society or bar association memberships are generally deductible.
CPD and reference materials
Continuing legal education, and legal databases, journals and subscriptions used for your work.
Home office and devices
Running costs of a home workspace for work done outside the office, and the work portion of devices you buy yourself.
General information, not personal tax advice. What you can claim depends on your circumstances — check the ATO's own occupation guides or a registered tax agent, and keep records for every claim.
Keep in mind
- The cost of your law degree or admission.
- Conventional business attire and grooming.
- Your commute to chambers or the office.
Where mistakes happen
The claims most likely to get adjusted — not because they're disallowed outright, but because the split or the timing was off.
- Claiming the cost of admission to practise as a current-year deduction — it's treated the same way as the degree that led to it.
- Claiming home-office running costs without genuine, recorded work-from-home hours to support the claim.
Lawyers — common questions
Can I claim my practising certificate?
Yes — the annual practising certificate you need to work, and relevant professional memberships, are generally deductible. This is general information, not personal tax advice — what you can claim depends on your circumstances, so check with the ATO or a registered tax agent, and keep records to back up every claim.
Can I claim legal research subscriptions?
Databases and publications used for your work are generally claimable — apportion any personal use. This is general information, not personal tax advice — what you can claim depends on your circumstances, so check with the ATO or a registered tax agent, and keep records to back up every claim.
Can I claim the cost of my admission to practise?
Generally no. Admission is treated the same way as the law degree that led to it — it came before the income it relates to. The annual practising certificate you renew to keep working is a different matter and is typically deductible each year. This is general information, not personal tax advice — what you can claim depends on your circumstances, so check with the ATO or a registered tax agent, and keep records to back up every claim.
Can I claim home-office costs as a lawyer?
Generally yes, for the running costs of a home workspace used for work done outside the office, along with the work portion of devices you buy yourself. The claim rests on genuine, recorded work-from-home hours, so keep a record rather than estimating at year end. This is general information, not personal tax advice — what you can claim depends on your circumstances, so check with the ATO or a registered tax agent, and keep records to back up every claim.
Can I claim suits for court?
Generally no. Conventional business attire and grooming stay private even in a role where appearance matters, so suits, shirts and dry-cleaning of ordinary clothing are best left out of the claim. The reliable claims sit with your practising certificate, memberships, CPD and reference subscriptions instead. This is general information, not personal tax advice — what you can claim depends on your circumstances, so check with the ATO or a registered tax agent, and keep records to back up every claim.
Deductions for other occupations
See all occupations.
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