Tax Deductions for Chefs

Everything chefs can claim on tax in 2025–26. Average deduction: $1,100.

Last updated 1 July 2025 · Source: ATO — Occupation and industry guides · Financial year: 2025–26 Current 2025–26
The Answer
$1,100
Average work-related deduction for chefs in Australia. Your actual claim depends on what you spent.

What Chefs Can Claim

These are the most common deductions the ATO accepts for chefs. Remember the three rules: you spent the money yourself, it's directly related to earning your income, and you have records to prove it.

Common Deductions for Chefs
Chef's knives and tools
Non-slip kitchen shoes
Chef's whites and aprons (laundering)
Food safety certificates
Union fees
Phone (if used for ordering, rostering)
Self-education (courses related to current role)
Recipe books (if directly used in your cooking role)

Average Claim

The typical chef claims around $1,100 in work-related deductions per year. If your claim is significantly above this, make sure your records are bulletproof — the ATO data-matches your claim against others in your occupation.

Watch Out

Meals eaten during your shift at work are generally NOT deductible — even if you're cooking for others. The exception is if you're travelling overnight for work (catering an event in another city).

How to Claim

Report your deductions at Item D1 (work-related expenses) in your tax return. Use myTax or a tax agent. Keep receipts for 5 years. For items under $300, you get an instant deduction. For items over $300 (laptops, tools), you depreciate them over their effective life.

The $300 No-Receipt Rule

You can claim up to $300 in total work-related expenses without receipts. But the ATO can still ask you to show how you calculated the amount. This is a total across ALL categories — not $300 per item.

Frequently Asked Questions

What can chefs claim on tax?

Common deductions for chefs include: chef's knives and tools, non-slip kitchen shoes, chef's whites and aprons (laundering), food safety certificates, and more. The average claim is around $1,100.

Do I need receipts?

For claims totalling over $300 in work-related expenses, yes. Keep all receipts for 5 years from the date you lodge your return. Digital copies are accepted.

How much do chefs usually claim?

The average chef claims about $1,100 per year in work-related deductions. Claims well above average are more likely to be audited.

What Changed

1 Jul 2025 Reviewed deductions for 2025–26 financial year
Last updated: 1 July 2025 · Source: ATO — Occupation and industry guides · Financial year: 2025–26