Cleaners tax deduction guide

The three golden rules — you must meet all three

You spent the money yourself and weren't reimbursed — If your employer bought the item, or paid you back for it, you can't claim it.
The expense directly relates to earning your income — Where something is used for both work and private purposes, you can only claim the work-related portion.
You have a record to prove it — Usually a receipt. A bank statement on its own is not enough.

What you can claim

Cleaning products
Detergents and supplies you buy for work. If you also use them privately, claim only the work portion.
Cleaning equipment
Vacuums, floor polishers and the like. Items of $300 or less are claimed in full straight away; above $300, claim the decline in value, less any private use at home.
Equipment repairs
Repairs to the equipment you use for work.
Protective equipment
Rubber gloves, masks, safety glasses, non-slip shoes, aprons and hand sanitiser that protect you from chemicals and germs.
Protective eyewear
Anti-glare glasses, safety glasses and goggles — the work-use portion.
Laundering a logo uniform and protective clothing
$1 a load for work clothing only, or 50 cents a load when washed with other clothes.
Travel when you work across several sites in a day
This is the most important item for cleaners. If you have no fixed workplace and continually move between sites during the day, you can claim not only the travel between sites but also from home to the first site and from the last site home.
Commuting because you carry bulky equipment
Where you transport equipment that can only be moved by car — such as a pressure washer or floor scrubber — and there is nowhere to store it at the site.
Parking and tolls
Incurred while travelling for work. Parking around your regular workplace is excluded.
Work use of your phone
The work-use portion.
Work-related training
Courses that improve the skills of your current cleaning work, such as a cleaning-systems workshop.
First aid courses
Where you are the designated first aid officer and the training is required.
Union fees
Deductible in full.

What you cannot claim

Commuting when you work at one site a day
Even if the site changes from day to day, going to one site and then home is commuting and isn't deductible. That's the difference from working across several sites.
Periods assigned to one building for several days
Even if you normally move between sites, while you work at one building for several days in a row, that travel is commuting.
Black pants, tracksuits, T-shirts and sneakers
Conventional clothing isn't deductible, even if your employer asks for a particular colour. Only shirts with a logo qualify.
Laundering everyday clothes that got dirty at work
If the clothing itself isn't deductible, neither is washing it.
Vaccinations
Tetanus shots, flu vaccines and the like are private medical expenses, even where the work carries a risk of infection.
Prescription glasses and contact lenses
Prescription glasses worn under safety glasses aren't separately deductible.
Meals and snacks during your shift
Private, even if you receive a meal allowance.
Music streaming subscriptions and devices
Not considered necessary to earn your income, even if you listen while you work.
Driver's licences and fines
Getting or renewing a licence, and parking and speeding fines, are never deductible.
Anything your employer supplied or reimbursed
Cleaning products, equipment, protective gear, uniforms and the like.

Key thresholds — 2025–26

ItemThreshold

Car expenses: 88 cents per kilometre, up to 5,000 km a year. Using this method means you can't separately claim fuel, servicing or insurance.
Working from home: 70 cents per hour under the fixed rate method. You must keep a record of the actual hours worked from home across the whole year — estimates are not accepted.
Laundry: $1 a load where the load is work clothing only, or 50 cents a load when washed together with other clothes. No receipts needed if the laundry claim is $150 or less.
Total work expenses: If your total work-related expenses come to more than $300, you need written evidence for all of them — not just the amount above $300.
Single asset limit: Items costing $300 or less can be claimed in full in the year you buy them. Above $300 you claim the decline in value over the item's effective life.
Phone and internet: No separate records are needed where work use is incidental and the claim is $50 or less. Above $50 you need records showing your work use.
Small expenses: Expenses of $10 or less, up to $200 in total for the year, can be recorded in a diary note — date, supplier, amount and what it was for — instead of a receipt.
Record retention: Keep your records for five years from the date you lodge your return. For depreciating assets, five years from the year of your last claim.