Key Takeaways
- Most standard fashion shoes (e.g., dress shoes, sneakers) cannot be claimed.
- The only exception is for shoes with specialized protective features.
- Non-slip shoes, steel-capped boots, and specialized "waiting" shoes are generally deductible.
- If the shoes form part of a mandatory uniform, you can claim them.
The Short Answer
No, not for fashion or everyday footwear. The ATO considers standard shoes to be a private expense. You can only claim shoes if they have specific qualities required for your work environment (e.g., safety, protection, or non-slip).
Who CAN Claim Protective Shoes?
You can claim a deduction for the cost of buying specialized shoes if your work environment poses a risk to your health or safety. This includes:
- Tradies and construction workers (for steel-capped or composite-toed boots)
- Nurses and doctors (for specialized medical grade footwear)
- Chefs, waiters, and kitchen staff (for mandatory non-slip footwear)
- Flight attendants (if they have specialized non-fashion "cabin" shoes)
What About Uniform Shoes?
If you're required to wear a non-compulsory uniform that has been registered with "AusIndustry" and the footwear is a specific part of that registered uniform, you can generally claim the cost of that footwear.
Professional and Fashion Shoes
If you're a real estate agent who needs to look polished or an office manager who buys expensive heels to meet clients, you still cannot claim those shoes on your tax return. The ATO considers these to be private, aesthetic purchases, even if they are only worn at work.
Keep the Receipts
Always keep receipts for any safety or non-slip shoes you buy. If you work in hospitality or healthcare, these are common claims that the ATO may audit to ensure they aren't standard fashion items.
Need help with your 2026 Tax Return?
Our Registered Tax Agents ensure you claim every cent you're entitled to.
Get a Tax Quote