Tax Deductions for Doctors (2025-26)
A plain-English guide to the work-related deductions doctors 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 doctors typically claim.
Most doctors earning around $80,000 claim roughly $1,500 to $7,000 in work-related deductions, with a typical claim near $3,500. The biggest categories for doctors are below. There are no fixed ATO limits — you claim what you genuinely spent and can prove.
Deductions specific to doctors
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.
AHPRA registration and indemnity insurance
Your medical registration and medical indemnity cover.
- Annual AHPRA registration
- Medical indemnity / professional insurance premiums
Watch out: Your initial registration to enter the profession
CPD, conferences and journals
Professional development that maintains your current skills.
- CPD, conferences and seminars relevant to your current role
- Medical journals and reference texts
Watch out: Study to qualify for an entirely different career
Medical equipment and instruments
Instruments and equipment you buy yourself.
- Stethoscope, instruments and equipment you pay for (work-use share)
Watch out: Items your employer supplies
What every employee can also claim
On top of the role-specific items above, doctors 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 doctors typically claim?
These ranges are a guide to what doctors 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 | $900 | $2,500 | $5,000 |
| $60,001 – $100,000 | $1,500 | $3,500 | $7,000 |
| $100,001+ | $2,500 | $6,000 | $12,000 |
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.
Doctors tax deductions: FAQs
See what doctors 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 doctors.
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.