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Doctors and Medical Professionals — tax deductions you can claim

For salaried doctors, specialists, and medical practitioners. Registration, college fees, and CPD are the biggest claim categories — note indemnity insurance apportioned to private practice is claimed against that income, not your salary.

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What you can claim

  • Medical equipment

    Stethoscope, medical bag, loupes, and occupation-specific footwear.

  • Registration and membership fees

    AHPRA registration and college/association membership fees.

  • CPD and specialty education

    Mandatory CPD/education for your current specialty, including conference travel.

  • Indemnity insurance

    Premiums that relate to your salaried employment (indemnity apportioned to private practice/VMO income is claimed against that income instead).

  • Medical journal/reference subscriptions

    Subscriptions used for your current role.

Commonly missed deductions

People in this occupation often forget to claim these — check they apply to you.

  • Exam fees for fellowship/specialist qualifying exams in your current specialty
  • Scrubs with a hospital logo and their laundering
  • Work-related phone/pager use
  • Parking at hospitals when moving between sites in one day (not your primary site)

What you can't claim

  • General exam fees to enter medicine as a new career

  • Everyday clothing under a white coat

  • Gym memberships

  • Home-to-hospital commuting

Records the ATO expects

  • ReceiptAHPRA/college fee receipts

  • InvoiceCPD/conference invoices

  • Written evidenceIndemnity insurance statement

General information only, not tax advice — content last reviewed 01/07/2026 against ATO guidance for FY2025-26. Whether a specific expense is deductible depends on your individual circumstances; confirm with a registered tax agent or the ATO before lodging.

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