Tax Deduction for Personal Protective Equipment (PPE), Masks, Sunscreen, Sunglasses and Headgear? 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.

Working outdoors, around patients, or with hazardous materials? You may be able to claim the cost of protective items you buy yourself to stay safe at work.

1. Sunscreen, sunglasses and hats

You can claim the work-related use of sunglasses, sunhats and sunscreen if you:

• must work in the sun for extended periods, and
• use the items to protect yourself from a real and likely risk of illness or injury at work.

This includes prescription sunglasses and anti-glare glasses used for protection. If you also use them privately (for example, on weekends), only claim the work portion. Ordinary prescription glasses and contact lenses can't be claimed.

2. Personal protective equipment (PPE)

You can claim protective items such as gloves, face masks, safety glasses, goggles, helmets, breathing masks, hand sanitiser and similar products if you use them to protect against a real and likely risk of illness or injury in your work – for example, working closely with patients or clients, or on a construction site. You can also claim the cost of repairing, replacing or cleaning protective items.

COVID-19 test costs used for work purposes have also been deductible where the test was needed to attend or stay at work.

3. What you can't claim

• Items your employer supplies, pays for or reimburses
• Items for general personal health or comfort with no work-related protective purpose
• Vaccinations (the ATO treats these as private)

4. Cost under or over $300?

• $300 or less (and not part of a set over $300): claim the work-use portion in full in the year of purchase.
• More than $300 and expected to last more than a year: claim the decline in value over its effective life.

Example (illustrative figures only): Jacinta, a delivery driver, buys prescription sunglasses for $249 and wears them at work 5 days a week and privately on weekends. She could claim about 5/7 of the cost: $249 × 5 ÷ 7 = about $178.

5. Records and 2026–27 changes

Keep receipts and a note of how you worked out your work-use portion. From 1 July 2026, the $300 record-keeping exception is removed and these expenses reduce the new $1,000 standard deduction for employees. See also work clothing and our guides for tradies and nurses.