Tax deductions for nurses & midwives
As a nurse or midwife you can generally claim your uniforms and laundry, professional registration and memberships, and work-related self-education.
Build your checklistNursing carries a steady set of recurring claims — registration, uniforms, and ongoing education that keeps your practice current. 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
Uniforms, shoes and laundry
Compulsory uniforms and protective footwear, plus non-slip shoes and the cost of laundering work-specific clothing. Everyday clothes worn under scrubs aren’t claimable.
Registration and memberships
Your annual AHPRA registration and professional association or union fees are generally deductible — a recurring, easy-to-forget claim.
Self-education and training
Courses, conferences and CPD that maintain or improve the skills you use in your current role, including course fees, materials and related travel.
Equipment and reference materials
A fob watch, stethoscope, nursing scissors and professional reference materials or subscriptions used for work.
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
- Plain clothing or ordinary shoes worn to work.
- Self-education for a new career (rather than your current role).
- Grooming, haircuts or make-up.
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 everyday shoes as part of a uniform — only non-slip or genuinely compulsory footwear qualifies, not ordinary shoes you also wear outside work.
- Claiming study aimed at a different specialty or career as self-education for your current role.
Take it further
Your income tax, Medicare levy and take-home pay on any salary.
2Fin for freelancers →Know what’s yours to keep, every month
2Fin for employees →Work expenses found, your refund in view
Marginal tax rate →The tax rate on your next dollar of income.
Medicare levy →A 2% levy on most taxable income that funds public health.
Nurses & midwives — common questions
Can I claim my AHPRA registration?
Yes — your annual professional registration to practise is generally deductible, as are relevant professional or union memberships. 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 my nursing course fees?
Self-education that maintains or improves the skills for your current role is generally claimable. Study to move into a different career usually isn’t. The distinction matters, so check your case. 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.
What about travel between hospitals for agency shifts?
Travel between separate workplaces on the same day is generally claimable; your normal commute to a single workplace isn’t. 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 my scrubs and non-slip shoes?
Generally yes. Compulsory uniforms, protective footwear and non-slip shoes are typically claimable, along with the cost of laundering work-specific clothing. Everyday clothes worn under scrubs and ordinary shoes you also wear outside work stay private — only non-slip or genuinely compulsory footwear qualifies. 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 my stethoscope and fob watch?
Generally yes. A fob watch, stethoscope, nursing scissors and professional reference materials or subscriptions used for work are typically claimable. Keep the receipts, because these small purchases are easy to forget by the time tax time arrives, and they sit alongside the recurring registration and uniform claims that make up most of a nursing return. 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.
Let Fin surface these for you
On a PAYG wage, an ABN or both, 2Fin tags each expense work-related, business or personal as it lands, keeps the receipt with it, and exports your deductions to ATO myDeductions. Record the PAYG withheld from each pay and it shows a live estimate of your refund or what you owe across your salary, business and rental income. See what it does. Free to start, no card needed.
Get 2Fin free →