Tax Deductions for Cleaners
If you're working as a cleaners, there are 26 categories of work-related expenses you may be able to claim. Below you'll find every deduction the ATO lists for your occupation — in plain English.
This guide covers 26 deduction categories with 194+ specific items, plus income types and record-keeping requirements — all sourced from the ATO.
Deduction Categories
26
Specific Items
194
Income Types
0
Work-Related Deductions (26)
Amounts you do and don't include
- salary and wages, including cash or bonus payments
- compensation and insurance payments – for example, payments made under an income protection insurance policy to replace salary and wages.
- You must include all the income you receive during the income year as a cleaner in your tax return, this includes:
- Don't include as income any reimbursements you receive.
- Your income statement or a payment summary will show all your salary, wages and allowances for the income year.
Allowances
- to help you pay for a work expense – for example, tools and equipment
- as compensation for an aspect of your work such as working conditions or industry peculiarities – for example, working in the cold
- as an amount for having special duties, skills or qualifications – for example, first aid qualifications.
Allowances not on your income statement or payment summary
- don't include it as income in your tax return
- can't claim any deductions for the work expenses the allowance covers.
- include the allowance as income in your tax return
- include a claim for the work expenses you incur in your tax return
- must have records of your expenses.
Allowances and claiming a deduction
- The following table sets out allowances you may receive and when you can claim a deduction.
- Example of allowance type
- Deduction (Yes or No)
- Compensation for an aspect of your work that is unpleasant, special or dangerous or for industry peculiarities
- Toilet cleaning allowance
- These allowances don't help you pay for deductible work-related expenses
- An amount for certain expenses
- If you incur deductible expenses
- An amount for special skills
- A first aid certificate
- Janelle works in a meat processing plant as a cleaner. Janelle's employer pays her an additional 55c per hour for each hour she spends cleaning an area that is kept at below 0 degrees Celsius.
- At the end of the income year, Janelle's employer shows the total amount of the allowance on her income statement.
- Janelle must include the allowance as income in her tax return.
- Janelle can't claim a deduction because the allowance compensates her for working in certain conditions. It is not a payment to cover deductible expenses.
- Benji works for a commercial cleaning company. Rather than provide each employee with cleaning equipment, Benji's employer provides them with a cleaning equipment allowance. The allowance is $850 and is shown on Benji's income statement at the end of the income year.
- During the 2024–25 income year, Benji's vacuum cleaner breaks down so he buys a new one. The cost of Benji's new vacuum cleaner is $1,200.
- Benji must declare the cleaning equipment allowance of $850 as income in his 2024–25 tax return.
- Benji can claim a deduction in his 2024–25 tax return for the decline in value of the vacuum cleaner over its effective life.
- Benji uses the depreciation and capital allowances tool to work out the decline in value deduction for the 2024–25 income year.
Reimbursements
- you don't include the reimbursement as income in your tax return
- you can't claim a deduction for the expenses.
- Deductions for work expenses
- Record keeping for work expenses
Car expenses
- live a long way from your usual or regular workplace
- have to work outside normal business hours (for example, weekend or early morning shifts).
- the tools or equipment are essential to perform your employment duties
- the tools or equipment are bulky, meaning that because of the size and weight, they are awkward to transport
- they can only be transported conveniently using a motor vehicle
- there is no secure storage for such items at the workplace.
- directly between separate jobs on the same day (provided neither of the workplaces is your home) – for example, travelling from a cleaning job to your second job as a call centre operator
- to and from an alternative workplace for the same employer on the same day – for example, travelling from the cleaning supply depot to a client's home
- from home directly to an alternative workplace – for example, travelling from home to meet a client at their business premises which is not your regular work location.
- own the car
- lease the car (directly from the finance company)
- hire the car under a purchase agreement (with the car dealership or a finance company).
- vehicle with a carrying capacity of one tonne or more (such as a ute)
- vehicle that can transport 9 passengers or more (such as a minibus).
Example: private travel to work
- Tim works as a night cleaner at his local cinema. All the cleaning products and equipment are supplied by the cinema. Tim doesn't need to take these with him to work. Tim drives his car to and from work.
- Tim can't claim a deduction for his car expenses for the cost of these trips.
Example: transporting bulky equipment for work purposes
- Marlin is a domestic house cleaner. Marlin drives his own car to each job. He must supply a vacuum, mop, bucket, broom and cleaning solutions. There is no secure storage for Marlin to store his equipment at the head office of his employer.
- He travels from home to the head office each day to find out which homes he will be cleaning and then on to the various job locations.
- Marlin can claim a deduction for his car expenses when travelling between home and his workplaces (including his employer's head office). This is because he transports bulky cleaning equipment by car to the different workplaces and there is no secure area to store the items at his workplace.
- Marlin keeps a record of his car travel using the logbook method. He uses the myDeductions tool in the ATO app to create a digital logbook and record the kilometres travelled between each location.
Example: shifting places of employment
- Hyun, an employee office cleaner, works at several different locations each day. He drives his own car directly from home to his first job.
- Hyun can claim a deduction for his car expenses when travelling between home and his workplaces because he has shifting places of employment.
Child care
- You can't claim a deduction for the cost of child care (including school holidays and before and after school care) when you're working. It’s a private expense, and the expenses have no direct connection to earning your income.
Cleaning products
- You can’t claim a deduction where your employer provides the cleaning products or reimburses you for the expenses.
- You can claim a deduction for the cost of cleaning products you buy solely for earning your income as an employee cleaner.
- You can't claim cleaning products you buy for your personal use and if you use a product for work and private purposes, you can only claim the work-related portion as a deduction.
Clothing and uniforms (including footwear)
- protective clothing – clothing that has protective features of functions that you wear to protect yourself from specific risks of injury or illness at work. For example, cleaning aprons, non-slip shoes or smocks worn to stop you coming into contact with harmful substances. Conventional clothes you wear at work are not regarded as protective clothing if they lack protective qualities designed for the risks of your work. This includes jeans, drill shirts, shorts, trousers, socks, closed shoes.
- occupation-specific – clothing that distinctly identifies you as a person with a particular profession, trade or occupation. For example, a judge's robes or a chef's chequered pants. Items traditionally worn in a profession are not occupation-specific where the clothing is worn by multiple professions.
- a compulsory uniform – clothing that your employer strictly and consistently enforces you wear by workplace agreement or policy and distinctly identifies either:       you as an employee working for a particular employer
- the products or services your employer provides
- a non-compulsory uniform – a uniform that is not compulsory to wear and that your employer registers on the Register of Approved Occupational Clothing.
Example: conventional clothing worn with a compulsory uniform
- distinctive items with the employer's logo
- compulsory for him to wear at work.
- Mike is a cleaner at the local primary school. He has to buy and wear shirts with the cleaning company's logo on it. The employee guidelines include a requirement to wear black pants and closed shoes.
- Mike can claim a deduction for the cost of the shirts as they're:
- However, he can't claim the cost of buying his black pants or shoes as they're items of a conventional nature. Even though his employer requires him to wear a specific colour, they aren't distinctive enough to make them part of his uniform and are still conventional clothes.
Example: protective clothing
- Ryan works on residential building sites as a construction cleaner. He wears cotton pants and cotton shirt to work every day. He wears them as they are comfortable to work in and, though they aren't very durable, they provide some protection.
- Ryan wears them at work and never in his private time. He cannot claim a deduction for the expense of buying them, because the clothing only provides a small amount of protection from injury and is not a work uniform.
- After a couple of weeks, Ryan notices his shirt and pants are getting ripped and exposing his body to potential harm when carrying sharp building material to the bin. Ryan decides to start wearing thick rubber gloves, a face mask and goggles to protect himself as well as heavy-duty abrasion-resistant work trousers.
- Ryan can claim a deduction for these expenses as they are protecting him from specific risks of injury at work and have protective features and functions.
Drivers licence
- You can't claim a deduction for the cost to get or renew your drivers licence , even if you must have it as a condition of employment. This is a private expense.
Fines and penalties
- You can't claim a deduction for any fines or penalties you get when you travel to work or during work. Fines may include parking and speeding fines or penalties.
First aid courses
- a designated first aid person
- need to complete a first aid training course to assist in emergency work situations.
- Cleaner expenses G–O
- Cleaner expenses P–S
- Cleaner expenses T–V
Glasses, contact lenses and anti-glare glasses
- You can't claim a deduction for prescription glasses or contact lenses , even if you need to wear them while working. These are private expenses.
- You can claim a deduction for the cost of protective glasses if you wear them to reduce the real or likely risk of illness or injury while working as a cleaner. Protective glasses include anti-glare or photochromatic glasses, sunglasses, safety glasses or goggles.
- You only claim a deduction for the work-related use of the item.
Example: prescription glasses and safety glasses worn while working
- Ruby is an employee cleaner. Ruby is long-sighted so she needs to wear prescription glasses when she is cleaning so that she can see when surfaces are dirty and whether they have been cleaned properly. Ruby buys a pair of prescription glasses to use only when she is working.
- As she also uses harsh cleaning chemicals, Ruby buys a pair of safety glasses to sit over her prescription glasses.
- Ruby can't claim a deduction for her prescription glasses even though she only uses them at work. The expense is private.
- Ruby can claim a deduction for the cost of the safety glasses because they are worn to protect her eyes from the risk of injury while she is carrying out her employment duties.
Laundry and maintenance
- protective (for example, an apron)
- occupation specific and not a conventional, everyday piece of clothing such as jeans or general business attire
- a uniform either non-compulsory and registered by your employer on the Register of Approved Occupational Clothing or compulsory.
- $1 per load if it only contains clothing you wear at work from one of the categories above
- 50c per load if you mix personal items of clothing with work clothing from one of the categories above.
Example: laundry expenses
- Jelani is a commercial office cleaner. She receives a uniform from her employer. Jelani washes, dries and irons her uniforms twice a week. Jelani works 48 weeks during the year. Her claim of $96 for laundry expenses is worked out as follows:
- Number of claimable laundry loads per week × number of weeks = total number of claimable laundry loads
- 2 × 48 = 96
- Total number of claimable laundry loads × reasonable cost per load = total claim amount
- 96 × $1 = $96
- As her total claim for laundry expenses is under $150, Jelani isn't required to keep written evidence of her laundry expenses. However, if asked, she will still be required to explain how she calculated her claim.
Meal and snack expenses
- overtime meal expenses , but only if you buy and eat the meal while you are performing overtime and you receive an overtime meal allowance under an industrial law, award or agreement
- the cost of meals you incur when you are travelling overnight for the purpose of carrying out your employment duties ( travel expenses ).
- You can't claim a deduction for the cost of food, drink or snacks you consume in the course of your normal working hours, even if you receive a meal allowance. These are private expenses.
Music streaming services, CDs, audio books or podcasts
- You can't claim a deduction for music streaming services, CDs, audio books, podcasts or devices that you use while cleaning, even if they're used to keep you motivated or occupied at work. These items aren't essential to earning your income. They are private expenses.
Overtime meal expenses
- you receive an overtime meal allowance under an industrial law, award or agreement
- the allowance is on your income statement or payment summary as a separate allowance
- you include the allowance in your tax return as income.
- up to reasonable amount, you don’t have to get and keep receipts
- more than the reasonable amount, you must get and keep receipts for your expenses.
Example: deduction for overtime meal
- Cleaner expenses A–F
- Cleaner expenses P–S
- Cleaner expenses T–V
Parking fees and tolls
- You can't claim a deduction for parking at or near a regular place of work. You also can't claim a deduction for tolls you incur for trips between your home and regular place of work. These are private expenses.
- You can claim a deduction for parking fees and tolls you incur on work-related trips.
Example: parking expenses you can claim
- Pam is a cleaner in a high-rise accommodation building in Melbourne. She works at several different locations each day and drives her own car between jobs. Pam pays for parking at the building and her employer does not reimburse her for this expense.
- Pam keeps a copy of each parking receipt and can claim a deduction for the costs she incurs for parking expenses.
Phone, data and internet expenses
- provides you with a phone for work and pays for your usage
- reimburses you for the costs you incur.
- Mobile phone, mobile internet and other devices
- Home phone and internet expenses
Example: calculating phone expenses
- Sebastian uses his mobile phone for work purposes. He is on a set plan of $49 a month.
- He receives an itemised account from his phone provider each month that includes details of his individual phone calls.
- At least once a year, Sebastian prints out his account and highlights the work-related phone calls he made. He makes notes on his account for the first month about who he is phoning for work – for example, his manager and his clients.
- Out of the 300 phone calls he has made in a 4-week period, Sebastian works out that 30 (10%) of the individual phone call expenses billed to him are for work. He applies that percentage to his monthly plan amount ($49 a month).
- Sebastian calculates his phone calls for work purposes as follows:
- Total work phone calls ÷ total number of phone calls = work use percentage for phone calls
- 30 ÷ 300 = 0.10 (that is 10%)
- Sebastian can claim 10% of the total bill of $49 for each month for work purposes:
- $49 × 0.10 = $4.90
- Since Sebastian was only at work for 46 weeks of the year (10.6 months), he calculates his work-related mobile phone expense deduction as follows:
- 10.6 months × $4.90 = $51.94
Protective items
- to protect you from the real and likely risk of injury or illness in your work environment or while performing your work duties – for example, working in close proximity to clients or customers while working
- in direct connection to earning your employment income.
- supplies the protective items
- pays for the protective items
- reimburses you for the costs you incur to buy protective items.
Example: protective equipment required for a specific role
- Will works as a cleaner at an airport. When cleaning the restrooms, he is required to wear safety glasses, a face mask and heavy-duty gloves to protect himself from germs and the cleaning chemicals he uses. If he doesn't wear them, he is at risk of injury or illness.
- Will's employer doesn't provide these items.
- There is connection between the expenses Will incurs on the safety items and the protection the items provide for him during his employment. He can therefore claim a deduction for the cost of the safety glasses, face mask and heavy-duty gloves.
Repairs to tools and equipment
- You can claim a deduction for repairs to tools and equipment you use for work. If you also use them for private purposes, you can only claim an amount for your work-related use.
Self-education expenses
- maintains or improves the skills and knowledge you need for your current duties
- results in or is likely to result in an increase in your income from your current employment.
- doesn't have a connection with your current employment
- only relates in a general way to your current employment
- enables you to get employment or change employment.
- Higher Education Loan Program (HELP) (FEE-HELP and HECS-HELP)
- VET Student Loans (VSL)
- Australian Apprenticeship Support Loans (AASL)
- Student Financial Supplement Scheme (SFSS)
- Student Start-up Loan (SSL).
Example: working to support study rather than studying to increase skills
- working to support his study
- not studying to increase his skills, knowledge or income from his work activities as a cleaner.
- Trung is employed as a part-time cleaner. This work supports him while he is studying for a Bachelor of Nursing. Once he completes his degree, Trung will be able to work as a registered nurse.
- Trung can't claim his study expenses as a deduction because he is:
Seminars, conferences and training courses
- You can claim for the cost of seminars, conferences and training courses that relate to your work as a cleaner.
- The costs you can claim includes fares to attend the venue where the seminar, conference or training course is held and registration costs. If you need to travel and stay away from home overnight to attend such an event, you can also claim the cost of accommodation and meals.
- You may not be able to claim all of your expenses if attending a seminar, conference or training course is for both work-related and private purposes. If the private purpose is incidental, such as a catered lunch or a reception for delegates, you can still claim all your expenses. However, if the main purpose is not work-related, such as attending a conference while on a holiday, you can only claim the direct costs. Direct costs include the registration costs.
- Where you have a dual purpose for attending the seminar, conference or training course you can only claim the work-related portion. For example, you add a holiday of one week to a training course that runs for one week.
Example: work-related workshop
- Cleaner expenses A–F
- Cleaner expenses G–O
- Cleaner expenses T–V
Taxi, ride-share, public transport and car hire
- You can claim a deduction for transport costs if you travel in the course of performing your work. For example, taking a taxi from your regular workplace to another work location.
- You can’t claim a deduction for transport expenses your incur to travel between home and your regular place of work, these are private expenses.
- You can't claim a deduction if your employer reimburses you for these expenses.
Tools and equipment
- you use it mainly to produce non-business assessable income
- it's not part of a set that together cost more than $300.
- it’s not identical, or substantially identical to, other items that together cost more than $300.
- cost more than $300
- is part of a set that together cost more than $300.
- is identical, or substantially identical to, other items that together cost more than $300.
Example: claiming proportion of depreciation
- Marlin is an employee domestic house cleaner. He buys a vacuum for $600 to take to clients' properties for his cleaning jobs. Marlin's employer doesn't provide the cleaning equipment to his employees.
- As Marlin owns the vacuum, he also uses the vacuum to clean his family home fortnightly.
- Marlin can claim a deduction for the cost of the vacuum. As it cost more than $300, he will need to claim a deduction for its decline in value over its effective life.
- He will also have to apportion the decline in value amount based on his work use as he uses the vacuum fortnightly in his own home. Marlin uses the Depreciation and capital allowances tool to calculate his deduction.
Travel expenses
- travel for work
- sleep away from your home overnight in the course of performing your employment duties.
- you slept in accommodation your employer provides
- you eat meals your employer provides
- your employer or a third party reimburses you for any costs you incur.
- you were away overnight
- you have spent the money
- the travel directly relates to earning your employment income
- how you work out your claim.
- the travel allowance is not on your income statement or payment summary
- the travel allowance doesn't exceed the Commissioner of Taxation's reasonable amount (the reasonable amount is the amount we set each year for determining whether an exception from keeping written evidence applies for accommodation, meal and incidental expenses which are covered by a travel allowance)
- you spent the whole allowance on deductible accommodation, meal and incidental expenses, if applicable.
- you receive a travel allowance from your employer for the expenses
- your deduction is less than the Commissioner’s reasonable amount.
Union and professional association fees
- You can claim a deduction for union and professional association fees you pay. You can use your income statement as evidence of the amount you pay if it's shown on there.
Vaccinations
- You can't claim a deduction for the cost of vaccinations to protect you from the risk of infectious diseases in the workplace – for example, the flu vaccination. The cost of vaccinations is a personal medical expense and is private.
Example: tetanus vaccination
- Cleaner expenses A–F
- Cleaner expenses G–O
- Cleaner expenses P–S
✅ Deduction Checklist for Cleaners
Use this checklist at tax time to make sure you don't miss any deductions.
💡 Practical Tips
📱 Use the myDeductions Tool
Download the ATO app and use myDeductions to record expenses throughout the year. Much easier than collecting receipts at tax time.
🧾 The $300 Rule
You can claim up to $300 in work-related expenses without receipts — but you must have actually spent the money and it must be related to earning your income.
🏠 Working From Home
If you work from home, you can claim 67 cents per hour (revised fixed rate) for running expenses like electricity, internet, and phone. Keep a record of hours worked.
🚗 Car Expenses
Choose between the cents per km method (85c/km, max 5,000 km) or logbook method (actual expenses × business use %). A 12-week logbook is valid for 5 years if your circumstances don't change.
⚠️ Common Mistakes & ATO Audit Flags
The ATO actively audits cleaners claims. Avoid these common errors and know what triggers extra scrutiny.
❌ Common Mistakes
Claiming expenses reimbursed by your employer
Fix: If your employer already paid you back, you can't also claim a deduction. Check your pay slips.
Not keeping receipts for claims over $300
Fix: You must have records for all deductions over $300. Bank/credit card statements alone aren't enough — keep the actual receipts.
Claiming private expenses as work-related
Fix: Only expenses directly related to earning your income are deductible. Personal items worn or used at work don't count.
🔍 ATO Audit Flags
Deductions significantly above average for your occupation
The ATO publishes benchmarks. If your claims are well above the norm, expect a 'please explain'.
Claiming the same expense twice (e.g., WFH and office supplies)
The ATO's data matching catches double-dips. Make sure each expense is claimed once.
Data sourced from the Australian Taxation Office — Cleaners Guide. Last updated: 2026-03-14.