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
Volunteer firefighters generally need to be careful before claiming out-of-pocket costs. A cost is not automatically deductible just because it helped with volunteer service.
The tax treatment depends on whether you earned assessable income, received a reimbursement, made a donation, or incurred a private volunteer cost.
Volunteer reimbursements and payments
A reimbursement is generally different from taxable employment income, but the details matter. Keep clear records of what was paid, why it was paid and whether it matched an expense.
If you receive regular payments, honorariums or allowances, get advice before assuming they are tax-free or before claiming related costs.
Out-of-pocket costs
Private volunteer costs are not automatically deductible. Deductibility depends on whether the cost relates to earning assessable income or another specific tax rule applies.
If you are not earning assessable income from the volunteer role, claiming work-related deductions for that volunteer activity can be risky.
Donations and fundraising
Donations to deductible gift recipients are different from buying gear or paying costs personally. Keep receipts that identify the recipient and payment type.
Buying raffle tickets, merchandise or fundraising items may not be the same as making a deductible gift.
If you are also an employee firefighter
Some people volunteer and also earn firefighter or emergency service income elsewhere. Keep the two roles separate in your records.
Expenses connected with paid employment should not be mixed with private volunteer costs unless there is a clear income connection and apportionment.
Records to keep
- Volunteer organisation payment summaries or statements.
- Receipts for reimbursed expenses.
- Donation receipts showing the recipient and amount.
- Notes explaining any unusual payments, allowances or honorariums.
- Separate folders for volunteer and paid firefighter roles if both apply.
Common questions
Can volunteer firefighters claim all out-of-pocket costs?
Not automatically. The tax treatment depends on the type of cost, whether income was earned and whether a specific deduction rule applies.
Are reimbursements taxable?
A reimbursement may not be taxable in the same way as income, but regular payments, honorariums or allowances should be reviewed carefully.
Can volunteer firefighters claim donations?
A donation may be deductible only if it meets donation rules, including being made to a deductible gift recipient and supported by a proper receipt.
What if I volunteer and also work as a paid firefighter?
Keep the roles separate. Paid employment deductions need a connection to paid income, while private volunteer costs may not be deductible.
Need help applying this to your return?
FirefightersTax can review your circumstances, records and work-related expenses before lodgement.
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