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Hospitality Workers — tax deductions you can claim

For chefs, cooks, bartenders, and other hospitality staff. Knives and compulsory chef whites are the standout claims for kitchen staff.

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What you can claim

  • Chef's knives

    Knives bought and used for your role.

  • Non-slip kitchen shoes

    Protective footwear for kitchen work.

  • Compulsory uniform

    Chef whites or compulsory uniform, and its laundering.

  • RSA certificate

    Cost of obtaining and renewing an RSA certificate.

  • Food safety/first aid certificates

    Where required for the role.

  • Car travel between venues

    Travel between venues on the same day for multi-site roles.

Commonly missed deductions

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

  • Knife sharpening/maintenance costs
  • Small kitchen tools bought personally (thermometers, peelers)
  • Laundering of compulsory chef whites
  • Renewal of RSA/food handling certification

What you can't claim

  • Plain black pants/shirts with no logo — treated as conventional clothing

  • Meals/snacks during a normal shift

  • Grooming

  • Home-to-work travel

Records the ATO expects

  • ReceiptReceipts for knives/tools

  • InvoiceRSA/certificate renewal invoices

  • DiaryLaundry log

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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