Tax deductions for hairdressers and beauty professionals
For hairdressers and beauty professionals, a lot of the tax rules come down to one line: the tools you use on clients, and what you use on yourself. The scissors and hair dryer you buy for work can be claimed. The make-up you wear and the products on your own hair cannot, even when your salon insists on them.
This page sets out what you can and cannot claim as a hairdresser, barber, beauty therapist, nail technician, make-up artist or other hair and beauty employee in Australia, checked against the ATO's own occupation guide. Where a rule has a catch in it, we have said so rather than left it out. It is written for employees, so it does not cover you if you rent a chair, work as a contractor or own a salon. If that is you, a business consultation is the better place to start.
Aevum Accounting is a CPA practice and registered tax agent in Balcatta, Perth, working with hairdressers and beauty professionals across Australia.
Approved by Ben De Rosa, CPA. Last checked against the ATO's guidance on 26 September 2026.
What hairdressers and beauty professionals can claim
Before any specific deduction, an expense has to clear all three of these. The ATO calls them the three golden rules.
1. You spent the money yourself and were not reimbursed. If your employer paid for it or paid you back, it is not your deduction.
2. The expense directly relates to earning your income. Not helpful to your career in general. Directly related to the job you are doing now.
3. You have a record to prove it. Usually a receipt.
If an expense was part work and part private, you can only claim the work-related portion. And you cannot claim at all if you have no records, or if someone else paid.
The short version, before the detail. These are the claims worth checking every year.
Usually deductible
Scissors, clippers, combs, razors and other tools you buy for work.
A hair dryer or other tool over $300, claimed over its effective life.
Repairing and insuring your work tools.
An apron or smock that protects you from bleach and hair dye, and gloves for hair colours.
Washing a compulsory uniform with your employer's logo, even if your employer supplied it.
Courses that build on the job you do now, such as a specialty cutting and styling course.
Hair and beauty expos, and magazines that specialise in your work.
Driving from the salon to a client's home, or to another salon for your employer.
Parking near another salon your employer sends you to.
The work share of your phone, data and internet.
Overtime meals, but only with an overtime meal allowance under an award or agreement.
Union and professional association fees.
Not deductible, however it feels
Make-up, hair and skin care products you use on yourself, even if your employer requires them.
Your own haircuts and colours, even with a grooming allowance.
Black pants, black shirts and black shoes, even if your salon requires them.
The drive between home and your regular salon, even if you choose to take your kit home.
Parking at or near your regular salon.
A course for a different role, such as a hairdresser doing a make-up course.
Staff social lunches, even if your employer encourages them.
Moving to a new salon, even when your employer transfers you.
Anything your employer supplies or pays you back for, such as tools or a taxi fare.
Food and drink on a normal shift, even with a meal allowance.
Your drivers licence, prescription glasses, contact lenses and watches.
Child care, and flu shots or other vaccinations, even if your employer requires them.
Each of these is explained properly below.
From the 2026-27 income year, if you are an Australian resident earning a salary or wage, you get a standard deduction of up to $1,000 for work-related expenses. The ATO applies it automatically and you do not need receipts for it. It became law in June 2026 and starts with the 2026-27 return, which you lodge from July 2027. It does not apply to the 2025-26 return you are lodging now.
It is not a bonus on top of your normal claims. Any work-related expenses you claim reduce it dollar for dollar. Claim $600 of expenses and your standard deduction drops to $400, so you land on $1,000 either way, with more paperwork. If your work expenses are more than $1,000, you claim them the way you do now, and you need records for every dollar you claim, not just the part above $1,000. For most expenses, that means written evidence such as receipts.
Union fees and professional association memberships sit outside it. You can claim those on top of the full $1,000, as long as you keep the records. The same goes for deductions that are not work expenses, such as donations to charity, income protection premiums and your tax agent's fee.
For hairdressers and beauty professionals, it depends on who supplies the tools. If your salon does and you mostly claim for washing a uniform, your work expenses may sit well under $1,000. Buying your own scissors, clippers and hair dryer, or paying for a course, can take you past it. Keep your receipts until you know which side of the line you are on.
Every allowance on your income statement goes in your tax return as income, but an allowance does not give you a deduction by itself. One that pays you for an aspect of the job, such as a manager's allowance, has nothing to claim against it. One for expenses, such as laundry or overtime meals, or for a special skill, such as first aid, can come with a deduction, but only for deductible expenses you actually have.
In the ATO's examples, Mario, who manages a beauty salon, declares his $70 a week manager's allowance but cannot claim against it, because it pays him for extra duties, not work expenses. Wendy, a hairdresser, declares her $200 clothing allowance and claims the $120 she spends on 2 aprons that protect her clothes.
Bonuses and tips are income too. The ATO lists cash tips, gratuities and payments for your services as work-related income you need to declare.
If your employer pays you back the exact amount you spent, you do not declare it and you cannot claim the expense.
You can claim tools and equipment you use to do your job, such as scissors, electric clippers, combs, curlers or razors, for their work-related use, but not ones your employer or someone else supplies.
An item costing $300 or less can be claimed in the year you buy it, if you use it mainly for work and it is not part of a set, or one of several identical or substantially identical items, costing more than $300 together. Above that, you claim its decline in value over its effective life.
In the ATO's examples, Hilary, an employed hairdresser, claims the full $100 for hairdressing scissors she uses only for work. Jeff buys a $500 hair dryer during the year for work only, so he claims its decline in value over its effective life, and only for the part of the year he owns it. Hudson, who has to supply his own tools, claims the $50 he pays to repair his hair straightener, because his employer does not pay him back. Repairs and insurance for your work tools are deductible for the work share.
Protective items, such as gloves you wear when working with hair colours, are deductible, and so is repairing, replacing or cleaning them, unless your employer supplies them, pays for them or pays you back.
Everyday clothing is private, even if your employer requires it and you only wear it at work. In the ATO's examples, that includes the black pants, shirts and shoes worn in a salon.
You can claim what you pay to buy, hire, repair or replace four kinds of work clothing. Protective clothing protects you from specific risks of injury or illness at work, like an apron or smock that protects you and your clothes from bleach and hair dye. A compulsory uniform is one your employer strictly and consistently enforces and that distinctly identifies you as working for them. A non-compulsory uniform counts only if your employer has registered it on the Register of Approved Occupational Clothing. Occupation-specific clothing, like a chef's chequered pants, counts too, but not items worn by several professions. Clothing your employer buys, repairs or replaces is not claimable.
In the ATO's examples, Thomas, a hairdresser who specialises in colouring, can claim buying and washing an apron that protects his clothing and skin from hair dye. Mike, a barber, cannot claim the logo shirts his employer provides at no cost, but can claim washing them, because they are a distinctive uniform he must wear. His black pants and shoes are private. The guide does not mention non-slip shoes, or a plain tunic with no logo, so talk to us before you claim either.
Washing claimable clothing can be worked out at $1 a load for work clothing only, or 50 cents a load if you mix in personal items. Dry cleaning and repairs are claimed at actual cost. In the ATO's example, Helana, a hair stylist and beautician, washes the logo tunic she wears as a beautician with her plain black hairdressing clothes, twice a week for the 48 weeks she works. Only the tunic counts, so she claims 50 cents a load, or $48.
Hairdressing, cosmetics, and hair and skin care products are private, even if you get a grooming allowance or your employer expects you to be well groomed. In the ATO's examples, Georgie, a beautician who must wear make-up and have her hair up at work, cannot claim her make-up or her hair care kit. Karen, a hairdresser who must colour and set her own hair with the brand of products her salon sells, cannot claim those products either. The guide does not deal with products you buy to use on clients, so talk to us before you claim them.
Prescription glasses, contact lenses, watches and smart watches are private too.
The trip between home and your regular salon is private, even if you live a long way away or work weekend or early morning shifts. In the ATO's example, Serena, a hairdresser who drives to work, chooses to take her kit of hair tools home each day. Her trips are still private, because the kit is not bulky, her employer provides secure storage, and taking it home is her choice. You can claim the trip only in limited cases, such as when you must carry bulky equipment that is essential to your work and there is no secure storage for it at the salon. If you are a mobile hairdresser or make-up artist with no fixed place of work, talk to us before you claim trips from home.
You can claim driving directly between separate jobs on the same day, as long as neither is your home, such as from the salon to a second job as a TAFE trainer. You can also claim driving to and from an alternative workplace for the same employer on the same day, such as from the salon to a client's home for a make-up booking, and from home straight to an alternative workplace, such as a training course. In the ATO's example, Jesse, a make-up artist based at one retail store, can claim driving between his usual store and other stores his employer sends him to, and from there home.
Cents per kilometre. 88 cents per kilometre for 2024-25 and 2025-26, and 91 cents for 2026-27, capped at 5,000 work kilometres per car per year. You still need a record of how you worked out the kilometres. The alternative is a 12-week logbook and your actual costs.
Parking at or near your regular salon, and tolls between home and work, are private. Parking and tolls on work trips are deductible, unless you are paid back. In the ATO's example, Manuel, a hairdresser, can claim parking near another salon where his employer asks him to fill in, but not near his own. Taxi, ride-share and public transport fares for work trips are deductible on the same basis. Fines are never deductible, and nor is your drivers licence, even if the job requires one.
If your work requires you to sleep away from home overnight, you can claim the accommodation, meals and incidentals you pay for yourself. In the ATO's example, Cindy, a hairdresser who specialises in bridal hairstyles, travels from Sydney to Melbourne for 5 nights on a $110 a night travel allowance that is not on her income statement. It is less than the ATO's reasonable amount and she spends it all, so she does not declare it and cannot claim her travel expenses.
From 2026-27, travel allowance expenses you claim count against the $1,000 standard deduction, and the reasonable amount exception still applies.
Moving for work is private. In the ATO's example, Belinda, a beauty therapist transferred from Townsville to her employer's Cairns salon, cannot claim the cost of moving or of travelling there to start work.
Self-education is deductible if it directly relates to your current job and either maintains or improves the skills and knowledge you need for your current duties, or is likely to increase your income from that job. Study that only relates to your job in a general way, or helps you get a different job, is not.
In the ATO's examples, Dan, a hairdresser, can claim a specialty cutting and styling course at TAFE, because it builds his skills and is likely to lead to a promotion to senior stylist. Maddison, a hairdresser in a beauty salon, cannot claim a make-up course at TAFE, because it is not relevant to her current duties. In the ATO's guide for apprentices, Connor, an apprentice hairdresser, cannot claim his Certificate III fees, because his employer pays them directly to the course provider, but he can claim his textbooks, stationery and travel between home and campus.
Study loan repayments are never deductible, and neither are fees under HECS-HELP.
Seminars, conferences and training courses that relate to your work are deductible, including fares, registration and, if you stay overnight, accommodation and meals, unless your employer pays. In the ATO's example, Nina, an employee nail technician, can claim the hair and beauty expo she goes to in Queensland each year to learn new skills and find out about new products and techniques, if she pays and is not reimbursed.
Magazines are generally private, unless their content is specific to your job and directly connected to your duties. In the ATO's example, Morton, a senior hair stylist, can claim his magazines on the latest developments in hair design, but not his general fashion magazines.
Phone, data and internet costs are deductible for the work-related use of your own phone or devices. In the ATO's example, Sebastian, an employee mobile make-up artist, works out from his itemised bill that 70% of his calls over 4 weeks were for work. He claims 70% of his $49 monthly plan, $34.30, for the 10.6 months he works, $363.58. Sylvette, a hairdresser, claims $120 of her $1,200 yearly home internet bill, because her diary shows 10% of her internet time is for an online hair styling course. If anyone else used the connection, she would have to reduce her claim.
Keep your bills and a record of how you worked out your work use. A phone your employer provides and pays for is not claimable.
Food, drink and snacks during your normal working hours are private, even if you receive a meal allowance. Overtime meals are deductible only if you buy and eat the meal while working overtime, you receive a separate overtime meal allowance under an industrial law, award or agreement, not one folded into your salary and wages, and you declare it as income, even if it shows only on your payslips. In the ATO's example, Wyatt, an apprentice hairdresser, gets a $20 allowance on the 30 occasions he works overtime and usually spends $15 on his meal, so he declares $600 and claims $450.
The reasonable amount is $38.65 for 2025-26 and $40 for 2026-27. If your claim is no more than that, you do not need receipts, but you must still be able to show what you spent and how you worked it out.
Social functions are private, even compulsory ones. In the ATO's example, Adam, a make-up artist, cannot claim the company social lunches his employer encourages him to attend. Union and professional association fees are deductible, and your income statement can be your proof. Child care is private, and so are flu shots and other vaccinations, even if your employer requires them.
For the 2025-26 return you are lodging now: receipts for everything you claim, your income statement and payslips, which show your allowances, kilometre records or a logbook for car claims, and a record of how you worked out your phone and internet work use. Two shortcuts still apply this year. If your total work-related expenses, other than car, travel allowance and overtime meal allowance claims, are $300 or less, you can claim them without receipts. If your laundry claim, not counting dry cleaning, is $150 or less, you do not need written evidence of it. In both cases you still have to be able to show that you spent the money and how you worked out the figure.
From 2026-27, those shortcuts end for everyone. If you claim more than the standard deduction, you need written evidence, such as receipts, for your work-related expenses. Some exceptions continue, including travel allowance and overtime meal allowance claims within the ATO's reasonable amounts, and car claims at cents per kilometre. For those, you still need records that show how you worked out the claim. For laundry worked out at the ATO's per-load rates, its current guidance is to keep a record of how many loads you washed, whether each was a work-only or mixed load, and evidence that you paid for the laundry.
The ATO's myDeductions tool in their app is a reasonable way to keep records through the year. We cannot access it directly, but you can export from it and send it to us. A shared Drive, OneDrive or Dropbox folder works just as well.
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Can I claim my scissors, clippers and hair dryer?
Yes, if you buy them yourself and use them for work. A tool costing $300 or less that you use mainly for work can be claimed in the year you buy it. One costing more, such as a $500 hair dryer, or a set costing more than $300, is claimed over its effective life. Tools your salon supplies are not claimable.
Can I claim my make-up and hair products?
Not the ones you use on yourself. Hairdressing, cosmetics, and hair and skin care products are private, even if your employer requires them or pays you a grooming allowance. If you buy products to use on clients, talk to us before you claim them.
Can I claim my black work clothes?
No. Plain black pants, shirts and shoes are everyday clothing, so they are private even if your salon requires them. You can claim a protective apron or smock, and washing a compulsory uniform with your employer's logo, even one your employer supplies.
Can I claim a course?
Yes, if it directly relates to the job you do now and maintains or improves your skills, or is likely to increase your income from it, such as a specialty cutting and styling course for a hairdresser. A course for a different role, such as a make-up course for a hairdresser, is not deductible, and nor are fees your employer pays or pays you back for.
I rent a chair or work as a contractor. Is this page for me?
No. This page is written for employees. If you rent a chair, work as a contractor or own a salon, a business consultation is the better place to start.
How does the $1,000 standard deduction work for hairdressers and beauty professionals?
From the 2026-27 return, you get up to $1,000 automatically, with no receipts needed. Any work expenses you claim reduce it, including the decline in value of a hair dryer, so it helps most when your work expenses are under $1,000. If they are over, claim them as normal and keep records for every dollar. Union and professional association fees go on top either way.
Do you work with hairdressers and beauty professionals outside Perth?
Yes. We are based in Balcatta and we work with clients across Australia, by email or online appointment. See our pricing page for how the two options differ, or book an appointment.
There is no episode of the Aevum Accounting Podcast just for hairdressers and beauty professionals, but two are relevant to you. The Thousand Dollar Deduction (episode 54) explains the new standard deduction, and its written companion is The $1,000 Instant Tax Deduction: What It's Actually Worth. Your Tax Return, Your Way: Email or Appointment (episode 51) helps you choose how to lodge with us, and its companion is Email or Appointment.
We are a CPA practice and registered tax agent, TPB registration 26302591. You can check our credentials, meet the team, or book an appointment.
Also worth reading: tax accountants Perth for how we work with individuals, and our guides for retail workers, hospitality workers and personal trainers and coaches.