What can I claim on my tax return in 2026?

The three golden rules

1) You spent the money yourself and weren't reimbursed. 2) The expense is directly related to earning your income. 3) You have a record — receipt, invoice, bank statement, or diary.

If a claim fails any of those three, the ATO can deny it and charge interest.

Working from home — 70c per hour for 2025-26

The ATO fixed rate covers electricity, gas, internet, mobile and home phone, stationery, computer consumables, and depreciation of home-office furniture and equipment.

You need a diary of every hour worked from home for the whole year — estimates aren't accepted. If your actual costs are higher (e.g. dedicated home office with big power bills), you can use the actual-cost method instead.

Car use for work

Two methods: cents-per-km (88c per km for 2025-26, capped at 5,000 km, no logbook needed but you must be able to justify the kilometres) or logbook (percentage of actual car costs based on a 12-week logbook).

Travel between home and work isn't deductible. Travel between two workplaces, or carrying bulky tools, generally is.

Tools, equipment and technology

Items under $300 can be claimed in full in the year you bought them. More expensive items (laptops, power tools, cameras) are depreciated over their effective life.

Software subscriptions, professional apps and cloud storage are deductible in the work-use proportion.

Uniforms, protective gear and laundry

Compulsory branded uniforms, protective clothing (steel-caps, hi-vis, sun protection for outdoor workers), and occupation-specific clothing (chef's whites, nurses' scrubs) are all deductible.

Laundry: $1 per load if it's only work clothes, 50c if mixed. Up to $150 without receipts.

Self-education and professional development

Courses directly related to your current job, plus textbooks, stationery, and travel to the course, are deductible. Union fees, professional memberships, and subscriptions to industry publications are also claimable.

Other commonly missed claims

Income protection insurance premiums (not life or trauma). Personal super contributions you claim as a deduction. Donations of $2 or more to registered charities. Tax agent fees from last year (so this year's Night Tax AI fee is deductible next year). Investment property expenses. Interest on money borrowed to invest.

Occupation-specific deductions

This is where Night Tax AI really helps. Our AI knows what nurses, tradies, teachers, IT workers, hospitality staff, drivers and 30+ other occupations typically claim — and prompts you for each one. That's usually the difference between an average refund and a full refund.

Related questions

How much is the working-from-home rate for 2026?

The ATO fixed rate for the 2025-26 income year is 70 cents per hour worked from home, covering electricity, internet, phone, stationery and depreciation of home-office items. You need a diary of hours worked from home.

Can I claim my phone and internet?

Yes — the work-use portion. If you use your phone 40% for work, you can claim 40% of the bill. Keep a 4-week representative diary to justify the percentage.

What about clothing?

Only occupation-specific, protective, or compulsory branded uniforms are claimable. Everyday work clothes (business suits, plain black pants for hospitality) aren't deductible even if you only wear them to work.