Tax Deductions for Apprentices & Trainees (2025-26)
A plain-English guide to the work-related deductions apprentices and trainees can claim on their 2025-26 Australian tax return — what qualifies, what to watch out for, what you can claim without receipts, and how much apprentices and trainees typically claim.
Most apprentices and trainees earning around $80,000 claim roughly $1,000 to $5,000 in work-related deductions, with a typical claim near $2,500. The biggest categories for apprentices and trainees are below. There are no fixed ATO limits — you claim what you genuinely spent and can prove.
Deductions specific to apprentices and trainees
These are the deductions most closely tied to your line of work. You still need to have paid for each yourself, used it to earn your income, and kept a record.
Tools and equipment
Tools you buy for your apprenticeship — small ones now, big ones depreciated.
- Tools and equipment for your trade — $300 or less in full, over $300 depreciated
Watch out: Items your employer supplies
Uniform, protective clothing and laundry
Compulsory or occupation-specific uniforms, protective gear, and laundry.
- Protective clothing and safety gear for the trade
- Laundry of work-only clothing (ATO flat rate: $1 per work-only load, 50c for mixed loads)
Watch out: Ordinary clothing
Course fees for your apprenticeship
Fees you pay for training that relates to your current apprenticeship.
- Course/TAFE fees you pay yourself that relate to your current apprenticeship role
Watch out: Fees the employer or a subsidy paid
What every employee can also claim
On top of the role-specific items above, apprentices and trainees can claim these work-related costs that apply to almost everyone.
- Working from homeClaim 70c for every hour you work from home — no receipts, just an hours log.
- Car and vehicle for work88c per km for work driving (up to 5,000 km) — or a logbook for bigger claims.
- Self-education and coursesCourses that maintain or improve the skills for your current job.
- Union and professional feesUnion dues and professional memberships are fully deductible.
- Tools and equipment under $300Work items costing $300 or less are claimable in full this year.
- Tools and equipment over $300Bigger items are claimed gradually as they decline in value (depreciation).
- Phone and internetThe work-use share of your phone and internet bills.
How much do apprentices and trainees typically claim?
These ranges are a guide to what apprentices and trainees on different incomes commonly claim in total work-related deductions. Use them as a sanity check, not a target.
| Annual income | Lower | Typical | Higher |
|---|---|---|---|
| $0 – $60,000 | $600 | $1,600 | $3,500 |
| $60,001 – $100,000 | $1,000 | $2,500 | $5,000 |
| $100,001+ | $1,500 | $3,500 | $7,000 |
The typical range is an estimate based on what people in your occupation commonly claim. The ATO does not publish fixed limits — your actual entitlement depends on what you genuinely spent. Claiming more than the typical range is fine if you have the receipts; claiming less than the low range may mean you're leaving money on the table.
The three golden rules for every claim
- 1You paid for it yourself and weren't reimbursed.
- 2It's directly related to earning your income — not personal, not 'just in case'.
- 3You have a record — a receipt, diary, log or bank statement.
Apprentices & Trainees tax deductions: FAQs
See what apprentices and trainees get back
Put these deductions against your own income in EOFYmate's free estimator and watch your refund update live — no account, no card.
Official reference: the ATO's guide for apprentices and trainees.
Deductions for other occupations
- Tax deductions for nurses & midwives
- Tax deductions for teachers
- Tax deductions for it professionals
- Tax deductions for tradies
- Tax deductions for office workers
- Tax deductions for retail workers
This page is general information only and not personal tax advice. The claim ranges are illustrative, not ATO limits. EOFYmate is not a registered tax agent. Always confirm with the ATO at ato.gov.au or a registered tax agent before lodging.