Reviewed for the 2026 tax content update. This is general information for Australian firefighters and emergency service workers. A deduction generally needs to be work-related, paid by you, not reimbursed, and supported by records. For official occupation guidance, see the ATO fire fighters guide.
Quick answer
Firefighters may be able to claim protective boots used for work when they protect against workplace risks, were paid for by you, were not reimbursed, and are supported by records.
Ordinary shoes or boots are generally private even if they are comfortable, durable, black, or only worn at work.
When boots are more likely to be deductible
The claim is stronger where the boots are protective, required for firefighting or emergency service duties, and not suitable as ordinary everyday footwear.
Examples can include safety-rated, fire-resistant or employer-required protective boots used in operational or training environments.
When boots are usually private
General footwear, fashion boots, running shoes or ordinary station footwear can be private even if they are practical for work.
The fact that you stand for long periods or prefer a supportive shoe is not enough by itself.
Replacement boots and part-year use
Replacement protective boots follow the same work-connection test as the first pair. Keep the old and new purchase details if the replacement was due to work wear.
If the boots are used privately as well, only the work-related portion should be considered.
Records to keep
- Receipt or invoice showing the boot type and cost.
- Employer requirement, policy or roster context where available.
- Notes explaining why the boot is protective.
- Evidence of reimbursement, or confirmation there was none.
Related firefighter claims
Boot claims often sit beside PPE, gloves, laundry and uniform claims. Review the full protective clothing category so the return tells a consistent story.
Common questions
Can firefighters claim protective boots?
Possibly, where the boots are genuinely protective, used for work, paid by you and not reimbursed.
Can I claim ordinary black boots?
Usually no. Ordinary footwear is generally private even if worn at work.
Do I need a receipt for firefighter boots?
Yes. Keep the purchase record and, if possible, evidence showing why the boots are protective or required for work.
Need help applying this to your return?
FirefightersTax can review your circumstances, records and work-related expenses before lodgement.
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