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 generally cannot claim gym fees, fitness equipment or ordinary fitness costs just because they need to stay fit for work.
Very limited exceptions can apply only where the role requires a fitness level well above ordinary firefighting standards, so this area should be reviewed carefully before claiming.
Why fitness claims are risky
The ATO generally treats ordinary health and fitness expenses as private. That can include gym memberships, weights, running shoes, exercise equipment and general conditioning costs.
Passing workplace fitness assessments or maintaining fitness for safety does not automatically make the cost deductible.
Possible limited exceptions
Some specialist roles may require a level of fitness substantially above normal expectations. Even then, the facts, role requirements and records matter.
If you think your role is exceptional, keep employer requirements and ask for advice before lodging.
What not to claim
- General gym memberships.
- Home fitness equipment for ordinary conditioning.
- Running shoes or sportswear.
- Supplements, meal plans or general health costs.
- Fitness costs reimbursed or supplied by an employer.
Records if you seek advice
- Position description and specialist role requirements.
- Employer fitness policy.
- Evidence of mandatory testing beyond ordinary standards.
- Receipts and private-use notes for any disputed cost.
Better claim areas to review first
For most firefighters, stronger deduction areas are uniforms, PPE, laundry, work-related travel, training, phone or internet use, and union fees. Start there before pushing into fitness expenses.
Common questions
Can firefighters claim gym memberships?
Generally no. Gym fees are usually private for firefighters, even where fitness is important for the job.
Can I claim home gym equipment?
Usually no. Home fitness equipment is generally private unless very limited role-specific conditions apply.
What if my brigade requires fitness testing?
Fitness testing alone does not automatically make gym or fitness costs deductible. The role requirements and ATO guidance need to be checked.
Need help applying this to your return?
FirefightersTax can review your circumstances, records and work-related expenses before lodgement.
Ask a firefighter tax question