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 union fees connected with your employment may be deductible when you paid them yourself and were not reimbursed.
Keep the annual statement, receipt or payslip evidence showing the amount paid.
What fees may be deductible
Union subscriptions and professional association fees connected with earning your employment income are the main category.
If a fee relates partly to private benefits or unrelated services, review whether any apportionment is needed.
Employer-paid or reimbursed fees
If your employer pays or reimburses the fee, you generally cannot claim it again.
Keep payslips or reimbursement records so the return does not double count the cost.
Where to find the amount
- Annual union statement.
- Receipts or invoices.
- Payslip deductions.
- Bank records matched to union statements.
Common mistakes
- Claiming a fee without evidence of payment.
- Claiming reimbursed fees.
- Claiming unrelated memberships as work-related.
- Forgetting fees deducted through payroll.
Related claims to check
Union fees often sit beside phone, internet, professional subscriptions and work-related publications. Keep each category separate in your records.
Common questions
Are firefighter union fees deductible?
They may be deductible where connected with employment, paid by you and not reimbursed.
What record do I need for union fees?
Keep an annual statement, receipt, invoice, payslip deduction record or bank evidence matched to the union fee.
Can I claim union fees taken from my pay?
Possibly, if the amount was paid by you through payroll and has not otherwise been reimbursed. Keep payslip or annual statement evidence.
Need help applying this to your return?
FirefightersTax can review your circumstances, records and work-related expenses before lodgement.
Ask a firefighter tax question