Complete Nurse Tax Guide 2025-26

Updated for the 2025-26 financial year (Stage 3 tax cuts applied)

$2,847

Avg Nurse Deductions

$150

Laundry No-Receipt Max

88¢

Per km (up to 5,000)

$300

Instant Asset Write-off

The 3 Golden Rules (ATO)

Before claiming anything, all three must apply:

You spent the money and weren't reimbursed
The expense directly relates to earning your income
You have a record (receipt, diary, bank statement)

2025-26 Tax Rates (After Stage 3 Cuts)

Income Range	Marginal Rate	Tax on This Bracket
$0 – $18,200	0%	$0
$18,201 – $45,000	16%	16¢ per $1 over $18,200
$45,001 – $135,000	30%	$4,288 + 30¢ per $1 over $45,000
$135,001 – $190,000	37%	$31,288 + 37¢ per $1 over $135,000
$190,001+	45%	$51,638 + 45¢ per $1 over $190,000

Plus 2% Medicare Levy (for most taxpayers).

What Nurses Can Claim

Uniforms, Scrubs & Protective Clothing

You can claim the cost of compulsory uniforms (with employer logo or registered under AusIndustry), scrubs (if compulsory, protective, or branded), non-slip nursing shoes, and PPE (gloves, masks, face shields) if purchased personally.

💡 Tip: Up to $300 per item can be claimed without a receipt. Over $300, you need a receipt and may need to depreciate the item.

Laundry Expenses

Situation	Amount	Evidence Needed
Work-only load	$1 per load	Diary record
Mixed load	50¢ per load	Diary record
Total under $150	Up to $150	No written evidence needed

AHPRA Registration

Your annual nursing registration fee is fully deductible. The fee for 2025-26 is $193 (varies slightly by registration category and state). Always claim the exact amount on your AHPRA receipt.

Union & Professional Fees

ANMF, HSU, or other nursing union fees are fully deductible. Typically $400-$700/year depending on your state.

Travel Between Work Locations

Travel between hospitals, clinics, or patient locations during your shift is deductible using the cents-per-km method (88¢/km, up to 5,000 km/year) or the logbook method.

⚠️ Home-to-work commuting is NOT deductible. Only travel between different work sites during your shift.

Salary Packaging

Public hospital and NFP nurses can package up to $11,660-$18,550/year tax-free for rent, mortgage, bills, and meals. This is ATO-approved and permanent policy.

→ Read the full Salary Packaging guide

What Nurses CANNOT Claim

Expense	Why Not?
Regular home-to-work commute	Private expense
Everyday clothes/shoes (even if only worn at work)	Private expense
Meals during normal shift	Private expense
Childcare while working	Private expense
Items reimbursed by employer	You didn't bear the cost

Record Keeping

Keep all records for 5 years from the date you lodge your return. Use the AOT's myDeductions app to snap receipts and log kilometres on the go.

📌 Official resource: ATO Nurses and Midwives Guide