Teacher & educator tax deductions: what you can claim
What you can claim, what you cannot, and the records the ATO expects. Written in plain English and updated for the 2025–26 financial year.
What you can claim
- Classroom supplies purchased personally (stationery, art materials, teaching aids).
- Professional development and conferences.
- Union fees (AEU, IEU).
- Teaching resources (books, DVDs, subscriptions directly related to curriculum).
- Home office — 67c per hour if working at home (need diary) or actual cost method.
- Self-education maintaining or improving current teaching skills.
What you cannot claim
- Self-education for a new career.
- Home to school.
- General clothing.
- Gym.
- Personal entertainment (even if used with students).
Apportionment: the part most people get wrong
Resources with personal use — work proportion only. Home office diary required. If an expense is part work and part personal, you claim the work percentage only, and the ATO expects you to show how you worked it out.
Records you need to keep
Receipts, work diary for home office, course documents. A claim without a receipt or tax invoice behind it is a claim you may have to repay if the ATO asks.
Common questions
Receipts, work diary for home office, course documents. Keep them for five years from when you lodge.
Resources with personal use — work proportion only. Home office diary required. Claim the work proportion only.
Claiming resources used personally, home office without diary. Solid receipts and logs are the answer to all of them.
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