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
Firefighter training may be deductible where it maintains or improves skills used in your current role and you paid the cost yourself.
Training to get into a new role or new occupation is more likely to be non-deductible.
Training that may have a work connection
- First aid updates connected to current duties.
- Rescue, hazmat, fire safety or emergency management courses.
- Role-required seminars or conferences.
- Licence or certification renewals needed for current duties.
Training that is riskier
- Initial qualifications to enter firefighting.
- Courses for a different future occupation.
- General education without a current role connection.
- Training fully reimbursed by an employer.
Travel and materials
Course-related travel, accommodation, materials or equipment may need separate review. The course itself must first have a strong current-work connection.
Private side trips or family travel should be excluded.
Records to keep
- Course receipt and invoice.
- Course outline or agenda.
- Employer requirement or approval.
- Completion certificate.
- Travel and material receipts where relevant.
Common mistakes
- Claiming training because it is useful rather than connected to current income.
- Forgetting employer reimbursement.
- Keeping no course outline.
- Mixing private travel into training travel.
Common questions
Can firefighters claim training courses?
Possibly, if the course maintains or improves skills used in the current firefighting role and was not reimbursed.
Can I claim a course for a promotion?
It depends on whether the course relates to current employment or qualifies you for a new role. Get advice if unclear.
What records do I need?
Keep receipts, course outlines, employer requirements and notes linking the training to your current duties.
Need help applying this to your return?
FirefightersTax can review your circumstances, records and work-related expenses before lodgement.
Ask a firefighter tax question