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 the work-related portion of personal mobile phone costs used for work communication, roster access, training or administration.
The private portion must be excluded.
Work phone use examples
- Roster changes or station communication.
- Required work calls or messages.
- Online training or emergency service systems.
- Supervisor or administration contact.
- Uploading or accessing work documents.
Private use to exclude
Family calls, personal browsing, banking, entertainment and general messaging are private.
A work-use percentage should reflect actual use, not just the importance of being reachable.
How to calculate the claim
Use itemised bills, a representative diary or a sensible calculation showing work calls, data use and plan cost.
If your work use changes during the year, update the percentage rather than copying last year.
Records to keep
- Monthly phone bills.
- Itemised call records where useful.
- Four-week diary or calculation notes.
- Rosters or work system records supporting the use.
- Employer reimbursement records.
Common mistakes
- Claiming the whole personal phone bill.
- Using a rounded percentage with no diary.
- Claiming reimbursed costs.
- Including private data use in the work percentage.
Common questions
Can firefighters claim mobile phone costs?
Possibly, but only the work-related portion and only where the use relates to earning firefighter income.
Can I claim 100% of my phone?
Usually no, unless the phone is genuinely used only for work, which is uncommon for personal mobiles.
What records support a phone deduction?
Keep bills, itemised records where useful, and a diary or calculation explaining the work-use percentage.
Need help applying this to your return?
FirefightersTax can review your circumstances, records and work-related expenses before lodgement.
Ask a firefighter tax question