Tax Deductions for Firefighters (2025–26)

Updated for the 2025–26 income year, with 2026–27 changes noted. Reviewed 19 October 2026.

Career firefighters in urban and rural services can claim some protective and work costs, but the ATO is particularly strict about fitness expenses, meals and watches.

This guide covers 2025–26 tax returns (lodged from July 2026) and flags what changes in 2026–27. It follows the ATO's Fire fighters – income and work-related deductions guide, rewritten in plain language with practical examples.

What you can claim

Firefighter-specific costs

• Protective items you buy yourself that aren't supplied: gloves, boots, protective glasses and sunscreen.
• Fitness costs only in very limited cases: your duties must require an extremely high level of fitness, well above the general standard for the occupation, with strenuous physical activity an essential part of the role (for example, some specialist rescue roles).
• First aid course renewals if you pay and are required to hold the qualification.
• Renewal of special licences, such as a heavy rigid licence for appliances (the extra cost only).

Uniforms, protective clothing and laundry

Compulsory uniforms, registered non-compulsory uniforms, occupation-specific clothing and protective clothing are claimable, along with the cost of washing them: the ATO accepts $1 per work-only load and 50c per mixed load. Plain conventional clothing (black pants, a white shirt, business attire) is not claimable, even if your employer requires it.

Overtime meals

You can claim an overtime meal only if you received an overtime meal allowance under an industrial award or agreement and it is included in your income. Without receipts, you can claim up to the ATO's reasonable amount ($38.65 per meal for 2025–26), but you need receipts if you claim more. Meals during normal hours aren't deductible.

Overnight work travel

If you have to travel and sleep away from home for work, you can claim accommodation, meals and incidentals you paid for and weren't reimbursed for. If you get a travel allowance, include it as income unless it's left off your income statement and you don't claim the expenses. Keep receipts, and a travel diary for trips of 6 or more nights in a row.

Training and self-education

Course fees, textbooks and seminars are claimable if they maintain or improve the skills you use in your current job, or are likely to increase your income from it. Study to get a new job, or general interest courses, can't be claimed, and neither can study loan (HELP) repayments. You can't claim costs your employer pays or reimburses.

Union and professional fees

Union fees and subscriptions to professional or trade associations related to your work are claimable. These don't reduce the 2026–27 standard deduction, so you can claim them on top of it.

What you can't claim

• Gym fees and fitness costs for general firefighting duties, even though you must pass fitness tests.
• Food and drink during normal shifts, even if you get a meal allowance.
• Ordinary watches, including smart watches.
• First aid courses your employer pays for.
• Travel between home and your station.

Worked example

Example (illustrative figures only – not real client data): Ben is a station firefighter. He buys extra gloves and sunscreen, renews his first aid certificate (required, not reimbursed), and works overtime with an award meal allowance on 8 occasions.

2026–27 comparison: only $569.20 of these expenses reduce the standard deduction. On similar figures in 2026–27, it would usually be simpler to accept the automatic $1,000 standard deduction and not claim those items, while still claiming the $720 of union or professional fees on top.

Checklist before you lodge

• Check that any meal allowance is an overtime meal allowance under your award.
• Keep evidence if you believe you meet the very limited fitness exception.
• Check your income statement in myGov is marked 'tax ready' and every allowance is included.
• Remove any expense your employer paid for or reimbursed.
• Apportion anything used privately and keep a note of how you worked out the percentage.

Common mistakes to avoid

• Claiming gym memberships because of fitness tests.
• Claiming meals eaten on normal shifts.
• Claiming a smart watch.

Record keeping

• You must have spent the money yourself and not been reimbursed, the expense must be directly related to earning your income, and you need a record to prove it.
• Keep receipts, invoices or bank statements for 5 years from when you lodge. The ATO app's myDeductions tool or photos of receipts are fine.
• If you use something for both work and private purposes, you can only claim the work-related portion – keep a diary or other evidence of how you worked that out.
• 2025–26: if your total work-related claims are $300 or less you don't need written evidence (but must be able to show how you worked the amount out), and laundry claims up to $150 can be made without written evidence using the ATO rates.
• From 2026–27: those $300 and $150 exceptions are removed. A new standard deduction of up to $1,000 applies automatically for eligible employees; if your actual work-related expenses are higher, you can claim them instead with records.

When to see an accountant

Talk to a registered tax agent if:

• you're unsure whether an expense is private or work-related, or your claims are much higher than last year;
• you have an ABN, side business or rental property as well as your job;
• you have received an ATO letter, review or amended assessment.

Related guides

• Police officers
• Paramedics
• all occupation and industry guides

ATO sources for this guide

• ATO: Fire fighters – income and work-related deductions
• ATO: Clothing, laundry and dry-cleaning expenses
• ATO myTax 2026: Work-related clothing, laundry and dry-cleaning
• ATO: Overtime meal expenses
• ATO: TD 2025/4 reasonable amounts (2025-26)
• ATO: Overnight travel expenses
• ATO: Self-education expenses
• ATO: Seminars, conferences and training courses
• ATO: Union fees and subscriptions
• ATO: Professional memberships and accreditations
• ATO: Records you need to keep
• ATO: Standard deduction for work-related expenses
• ATO: Copyright notice

This guide is written in our own words. It draws on information published by the Australian Taxation Office, and some short phrases are quoted with attribution. Source material: © Australian Taxation Office for the Commonwealth of Australia. Top Accountants is not endorsed by, or affiliated with, the ATO.