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 occupation-specific uniforms, protective clothing, PPE and related laundry costs when the item is used for work, paid by you, not reimbursed, and supported by records.
The safer test is simple: would the item still be ordinary private clothing or personal gear if you were not doing firefighting duties? If yes, be careful before claiming it.
Uniforms and protective clothing
Occupation-specific uniforms, compulsory distinctive clothing and protective items used for firefighting duties may be deductible when you paid for them and were not reimbursed.
Ordinary clothing is usually not deductible even if your employer expects neat presentation, you only wear it at work, or the clothing is practical for station duties.
PPE and safety gear
Protective gloves, safety glasses, helmets, respiratory protection, sunscreen and other role-related safety items may be deductible where they protect against workplace risks.
Higher-cost items may need to be depreciated rather than claimed immediately, depending on the cost, expected life and how the item is used.
Boots, gloves and replacement items
Protective boots or gloves can be claimable where they are genuinely protective, used for work and not reimbursed. Keep the receipt and note why the item was needed for your role.
Replacement items follow the same logic as the original purchase. If the item is partly private or used outside work, only the work-related portion should be considered.
Laundry and dry-cleaning records
Laundry for eligible protective clothing or occupation-specific uniforms may be deductible, but laundry for ordinary clothes is private.
Keep enough detail to show the clothing type, number of eligible washes and whether eligible uniform loads were separated from household washing.
- Keep a simple laundry diary for eligible uniform loads.
- Separate eligible uniform laundry from ordinary household washing where possible.
- Keep dry-cleaning receipts where relevant.
- Record any employer reimbursements or supplied items.
Common mistakes
- Claiming ordinary black pants, socks or general clothing because they are worn at work.
- Claiming the full cost of an item used partly for private purposes.
- Claiming employer-supplied or reimbursed protective gear.
- Forgetting receipts for boots, gloves, PPE or dry-cleaning.
Common questions
Can firefighters claim laundry?
Laundry for eligible occupation-specific or protective clothing may be deductible. Ordinary clothing laundry is private.
Can I claim boots or gloves?
Protective boots or gloves may be deductible where they are used for work, protect against work risks and are not reimbursed.
Can firefighters claim ordinary clothes worn at the station?
Usually no. Ordinary clothing is generally private even if it is only worn at work or your employer expects a tidy appearance.
Do I need receipts for PPE?
Yes. Keep receipts, invoices or supplier records showing the item, date and amount paid, plus notes about work use if the item could also be private.
Need help applying this to your return?
FirefightersTax can review your circumstances, records and work-related expenses before lodgement.
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