Tax Deduction for Personal Grooming & Makeup? 2025–26 Guide

Updated for the 2025–26 income year (tax returns lodged from 1 July 2026), with 2026–27 changes noted. Reviewed 19 October 2026.

Can I claim makeup, haircuts or grooming on tax? As a rule, no. The ATO treats cosmetics, makeup, skin care, shaving products, haircuts and hair products as private expenses – even if your employer expects you to be well groomed or pays you a grooming allowance (the allowance is still taxable income).

1. The narrow exceptions

• Performing artists: where a specific role requires a particular hairstyle or makeup (for example, ageing makeup or a buzz cut for a production), the cost can be deductible. Maintaining a hairstyle as part of a costume for continuity can also qualify. Auditions and general appearance don't.
• Flight attendants: rehydrating moisturisers and hair conditioner used to counter the abnormally dry cabin environment, where you're required to be well groomed – work-related portion only.
• Makeup artists and beauty professionals: products used on clients are a cost of earning your income. Products you use on yourself are private.
• Outdoor workers – sunscreen: a cosmetic with sun protection is only claimable if it's a TGA-listed sunscreen (look for an AUST L number), you work outdoors for prolonged periods, and you apportion for private use. See our sun protection guide.

2. What is never claimable

• Everyday makeup, haircuts, skin care and shaving products
• Facials, teeth whitening or orthodontics
• Prescription glasses or contact lenses for everyday use
• Gym memberships to keep a certain appearance (except in very limited occupations)

3. Records

If you fall into an exception, keep receipts and a note linking the purchase to the role or work requirement, and apportion any private use. The ATO can compare claims with bank records and data from other sources.

If you're a hairdresser, beautician or makeup artist running your own business, you can claim business costs such as stock, tools and salon expenses – see our occupation guides and bookkeeping services.