🧽 Cleaner Tax Deductions Australia
Commercial & Domestic Cleaners — your complete 2026 ATO guide.
Last updated: May 2026
If you work as a cleaner in Australia, you're entitled to claim a deduction for many of the costs you incur doing your job. The ATO has specific rules about what counts and what doesn't — and getting it right can mean a meaningfully bigger refund. This guide covers every tax deduction available to Australian cleaners for the 2025–26 financial year, based on published ATO guidance for the Personal Services sector. We break down what's fully deductible, what's partially deductible (and how to apportion it), and what to avoid claiming.
The 3 ATO golden rules
To claim a work-related deduction, you must meet all three:
- You paid for it personally and weren't reimbursed.
- The expense directly relates to earning your income.
- You have a record (usually a receipt).
✅ Fully deductible 14 items
Compulsory branded uniform
Distinctive uniforms with employer branding are deductible.
Closed-in protective footwear
Protective footwear required for cleaning work is deductible.
Laundry of compulsory uniform
Laundry of compulsory uniforms is deductible.
Gloves, masks and protective gear
PPE required for cleaning work is deductible.
Cleaning chemicals and supplies (self-funded)
Cleaning supplies you purchase for work are deductible.
Mops, buckets and equipment (under $300)
Work equipment under $300 each is immediately deductible.
Vacuum and floor equipment
Larger equipment used for your work is deductible (depreciated if over $300).
Industry training and certifications
Self-funded training that maintains your cleaning skills is deductible.
Union fees (UWU, cleaning industry)
Cleaning industry union fees are deductible.
First aid certificate
First aid training required for your role is deductible.
Police check / WWCC (if required)
Background checks required for your role are deductible.
Equipment insurance
Insurance specifically covering work equipment is deductible.
Parking and tolls (between sites)
Parking and tolls during work travel are deductible.
Cost of managing tax affairs
Tax agent fees paid last year are deductible on this year's return.
⚠️ Partially deductible 4 items
These costs are split between work and private use. You can only claim the work-use percentage — keep a 4-week diary or 12-week logbook.
Mobile phone (work-related use)
Work-related calls, messages and data are deductible at the work-use percentage based on a 4-week log.
Home internet (work-related use)
The work-related proportion of your home internet is deductible based on usage records.
Car expenses (between client sites)
Travel between client premises in a day is deductible. If carrying bulky equipment with no secure storage, home-to-site may also be deductible.
Home office running costs
Electricity, gas, and depreciation of office furniture used for work are deductible (70c/hr fixed rate or actual cost method).
❌ Not deductible 2 items
Common audit traps. Claiming these can trigger ATO review and penalties.
General clothing (non-uniform)
Conventional clothing worn to work is not deductible, even if your employer requires it.
Home-to-work commute
Travel from home to your regular workplace is private and not deductible under ATO rules.
Need help lodging your return?
ALI Tax's qualified agents handle returns Australia-wide. Average refund: $2,847.
Get started with ALI Tax →Frequently asked questions
What's the simplest way to track cleaner deductions during the year?
Keep a separate folder or app (like Receipt Bank or your phone's notes) and capture every work-related receipt as you spend. The 'shoebox approach' costs most cleaners thousands in lost refunds each year.
Can I claim something my employer reimbursed?
No. If you've been reimbursed (or it was salary-packaged), you can't claim a deduction for it as well.
Do I need receipts for everything?
You need a receipt or written record for any deduction. For laundry up to $150 and small expenses up to $300 in total, you can use the ATO simplified methods without keeping every receipt.
What's the difference between deductible and partial?
Fully deductible means you can claim 100% of the cost. Partial means it's split between work and private use — you can only claim the work-use percentage based on a diary or logbook.
How long do I need to keep my receipts?
Five years from the date you lodge your tax return. The ATO can ask for records anytime in that window.