A qualified firefighter earning around $92,000 in 2026–27 can typically itemise $5,363 in deductions — worth about $1,609 in income tax, plus roughly $107 less Medicare levy. Take the new $1,000 standard deduction instead and the same firefighter gets back just $635 in income tax. The gap between the two paths is $974, and whether itemising wins for you depends entirely on how much you actually spent. This guide works both paths in dollars, using the 2026–27 award pay rates and the ATO’s own firefighter guide.
Firefighting is one of the few jobs where the ATO has published a dedicated occupation guide, and it is unusually specific: it names the exact trips you can claim, the exact laundry rate, and the exact fitness test. Most of the generic firefighter tax articles online repeat a thin checklist with no figures at all. Here is every claim, what it is worth, and the traps that catch firefighters every year.
What firefighters can claim in 2026–27
The ATO applies the same three golden rules to firefighters as to everyone else: you must have spent the money yourself and not been reimbursed, the expense must directly relate to earning your income, and you must have a record to prove it. If an expense is partly private, only the work-related part is deductible. The claims that matter for firefighters are:
- Car expenses — trips between separate jobs on the same day, travel to an alternative workplace, and travel to a station other than your usual one. Home-to-work trips are not deductible, with one narrow exception covered below.
- Clothing, laundry and protective gear — compulsory uniform, occupation-specific clothing, protective items the employer does not supply, and laundry at $1 per work-only load.
- Overtime meals — only when you received a separately reported overtime meal allowance under an award or agreement.
- Self-education — courses that maintain or improve the skills for your current role, such as a Certificate IV in Public Safety or a first-aid update.
- Union and professional association fees — fully deductible, and they sit on top of the new $1,000 standard deduction.
- Tools and equipment — items under $300 claimed in full; dearer items depreciated over their effective life.
- Phone and internet — the work-related portion only.
- Overnight travel — accommodation, meals and transport when work takes you away overnight.
- Tax agent fees — the cost of having your return prepared, also on top of the $1,000 standard deduction.
What a firefighter earns in 2026–27
Deductions only make sense against real pay, so here are the Fire Fighting Industry Award rates in force from 1 July 2026. The weekly figures include shift loading and are for full-time public-sector firefighters:
| Classification | Weekly pay | Annual equivalent |
|---|---|---|
| Recruit | $1,005.10 | $52,265 |
| Firefighter level 1 | $1,444.17 | $75,097 |
| Qualified firefighter | $1,607.97 | $83,615 |
| Leading firefighter | $1,839.88 | $95,674 |
| Station officer | $1,994.48 | $103,713 |
| Senior station officer | $2,148.65 | $111,730 |
On top of base pay, the award sets a meal allowance of $20.75 per meal, a vehicle allowance of $1.01 per kilometre, and travel allowances of $26.72 for breakfast, $45.47 for lunch, $64.00 for dinner and $233.67 per night for accommodation in capital cities. Retained (on-call) firefighters in NSW receive a base retainer of $89.75 per fortnight plus $38.00 per hour for incident and drill attendance. All of these allowances are income: they must be declared, and the deduction is what you actually spend, not the allowance itself.
The $1,000 standard deduction changes the maths
From the 2026–27 tax year, employees can claim a $1,000 standard deduction instead of itemising work-related expenses. It is designed for people whose receipts add up to less than $1,000 — you take the $1,000, skip the shoebox, and move on. But two things sit outside it: union and professional association fees, and the cost of managing your tax affairs (your tax agent’s fee). You can claim those on top of the $1,000.
That changes the comparison every firefighter should run. The question is not “are my deductions more than $1,000?” It is “are my work-related expenses, excluding union fees and tax agent fees, more than $1,000?” The two worked examples below run the numbers both ways.
Worked example 1: Jake, qualified firefighter
Jake is a qualified firefighter in Sydney. His base pay is $83,615 and overtime, meal allowances and a qualification allowance take his taxable income to $92,000. His deductions for the year:
| Expense | Amount |
|---|---|
| Union fees (FBEU) | $950 |
| Laundry — 230 work-only loads at $1.00 | $230 |
| Car — 2,200 km at 91c/km | $2,002 |
| Overtime meals — 24 meals at $20.75 | $498 |
| Self-education — Certificate IV in Public Safety | $890 |
| Phone and internet — 30% work use | $288 |
| Tools and stationery | $340 |
| Tax agent fee | $165 |
| Total deductions | $5,363 |
Jake’s marginal tax rate is 30% (his $92,000 sits in the $45,001–$135,000 bracket). Itemising saves him $5,363 × 30% = $1,609 in income tax, plus about $107 less Medicare levy, for a total of roughly $1,716. His tax before deductions is $18,120 income tax plus $1,840 Medicare levy; after deductions it is $16,511 plus $1,733.
If Jake took the standard deduction instead, his claim would be $1,000 + $950 union fees + $165 tax agent fee = $2,115, saving $635 in income tax. Itemising beats the standard path by $974. For Jake, keeping receipts is worth nearly a thousand dollars.
Worked example 2: Sarah, leading firefighter who claims little
Sarah is a leading firefighter earning $102,000. She lives close to her station, her employer supplies her protective gear, and she did no courses this year. Her deductions:
| Expense | Amount |
|---|---|
| Union fees | $950 |
| Laundry — 180 work-only loads at $1.00 | $180 |
| Car — 800 km at 91c/km | $728 |
| Overtime meals — 10 meals at $20.75 | $208 |
| Phone — work use | $150 |
| Tools and stationery | $120 |
| Tax agent fee | $165 |
| Total deductions | $2,501 |
Itemising saves Sarah $2,501 × 30% = $750 in income tax. The standard path gives her $1,000 + $950 + $165 = $2,115, saving $635. Itemising wins by just $115. For Sarah, the $1,000 standard deduction is the better deal in practice: $115 is not worth a year of receipt-keeping, and she can take the $1,000 with no records at all. This is the comparison most firefighter tax articles never run — and it is the one that decides whether your shoebox is worth anything.
Overnight travel: the ATO’s own example
The ATO’s firefighter guide works a travel example in full, and it is the clearest illustration of the allowance-versus-deduction rule. A firefighter named Jim is sent away for training and receives a $495 travel allowance from his employer. He declares the $495 as income. His actual spending is $330 for three nights’ accommodation, $126 for dinners, $57 for lunches and $69 for breakfasts — a total of $582. He claims a deduction of $582.
Two points matter. First, the deduction is what Jim actually spent, not the allowance he received — the allowance is income, the spending is the deduction, and here the spending is $87 more than the allowance. Second, receiving an allowance does not automatically entitle you to a deduction: you need to have been away overnight, spent the money yourself, and kept records. If the employer paid for the hotel directly, there is nothing to claim.
Car expenses: what counts and what doesn’t
Car claims are where firefighters leave the most money on the table — and where they make the most mistakes. You can claim the cost of using your own car when you drive directly between separate jobs on the same day (for example, from your station to a second job as a first-aid trainer), to and from an alternative workplace for the same employer on the same day (for example, from your station to a primary school to run a fire-safety session), and from home directly to an alternative workplace (for example, home to a station other than your usual one for the day). The cents-per-kilometre rate for 2026–27 is 91c, up to 5,000 km — a maximum claim of $4,550 with no logbook required, though you still need to show how you worked out the kilometres.
You cannot claim ordinary trips between home and your usual station, even if you live a long way away or work outside normal hours. The one exception is the bulky-equipment test, and it almost never helps firefighters: all three conditions must apply — the equipment is essential to your duties, it is bulky enough that it can only be transported conveniently by car, and there is no secure place to store it at work. Firefighters’ personal protective equipment is stored at the station, so the third condition fails. If a tax article tells you to claim your daily drive because you carry gear, it is wrong.
Parking fees and tolls follow the same logic: you cannot claim parking at or near your regular station, but you can claim parking and tolls on work-related trips, such as driving to a training facility. And if you drive between two jobs with home in the middle, the trip is broken — only the direct leg between the two workplaces counts.
Clothing, laundry and protective gear
You can claim the cost of buying, repairing and cleaning clothing that is a compulsory uniform, occupation-specific, or protective. For firefighters that covers station wear with the service logo, protective items your employer does not supply — chemical-resistant gloves, goggles, helmets, steel-capped boots, hi-vis gear — and sun-protection items such as sunscreen, sunhats and sunglasses bought for work outdoors.
Laundry is calculated at $1 per load if the load contains only work clothing, and 50c per load if work clothing is mixed with personal items. You do not need receipts if your laundry claim (excluding dry-cleaning) is $150 or less, but you still need to be able to show how you worked it out — it is not an automatic deduction. Dry-cleaning and repairs are claimed at actual cost.
What you cannot claim: ordinary clothes, even if you only wear them to work; prescription glasses or contact lenses, even if you need them on the job (protective glasses, including anti-glare and safety glasses, are deductible); and any grooming — hairdressing, cosmetics and skin care are private expenses even if your employer expects you to be well groomed and even if you receive a grooming allowance.
Fitness: the claim almost everyone gets wrong
This is the most misunderstood firefighter deduction. Ordinary gym memberships, fitness apps and home exercise equipment are private expenses, even if being fit helps you do your job. The ATO allows fitness expenses only where your role demands a level of fitness well above the normal standard for firefighters and strenuous physical activity is an essential, regular part of the job — for example, training for a specialist emergency or search-and-rescue team, or working as a physical training instructor.
For the overwhelming majority of firefighters, the gym is not deductible. If you are on a specialist team and your employer requires training above the usual standard, keep the enrolment letter or team requirement that proves it — without that evidence, the claim will not survive an ATO review.
Overtime meals and allowances: declare the allowance
You can claim a meal bought and eaten while working overtime only if you received a separately reported overtime meal allowance under an industrial law, award or agreement, and you included that allowance as income. The award meal allowance for 2026 is $20.75 per meal. If no allowance was paid, the meal is not deductible, no matter how late the shift ran. Keep the receipts: unlike the travel allowance reasonable amounts, overtime meal claims need records showing what you spent.
The same declare-then-deduct pattern applies to every allowance on your income statement — relieving allowances, qualification allowances, duty allowances and travel allowances are all income first. A surprising number of firefighters either forget to declare an allowance or, worse, claim the allowance amount itself as the deduction. The deduction is always what you actually spent.
Retained and on-call firefighters
Retained firefighters — the on-call crews who staff regional stations — are employees with the same deduction rules, but their income pattern is different: a base retainer of $89.75 per fortnight plus $38.00 per hour for incident and drill attendance in NSW. Every dollar is taxable income, including the retainer, and must be declared.
Their best claims are usually car expenses: driving between the station and a second job, driving to a different station for relief cover, and driving to training away from the home station. Because retained firefighters often hold a separate full-time job, the between-jobs trip rule matters more for them than for permanent crews — but the home-in-the-middle rule applies equally, so plan the route, not just the kilometres.
Volunteer firefighters
Volunteers with the Rural Fire Service, Country Fire Authority or state emergency services cannot claim deductions for voluntary work in the same way employees can, because there is no assessable income from the volunteering to offset. If you receive payments, honoraria or reimbursements for volunteer firefighting, the tax treatment depends on the nature of the payment — keep the payment summaries and ask your tax agent rather than assuming the money is tax-free. If you are both a volunteer and a paid firefighter, keep the two roles’ records strictly separate: only expenses tied to the paid employment are deductible.
Common mistakes firefighters make
- Claiming the drive to the station. Home-to-work travel is private, and the bulky-equipment exception fails because PPE is stored at the station.
- Claiming the allowance instead of the spending. The allowance is income; the deduction is what you actually spent.
- Claiming the gym. Ordinary fitness is private. Only specialist-team training above the normal standard counts.
- Forgetting the $1,000 standard deduction. If your receipts total less than $1,000, itemising loses money — take the $1,000 and skip the paperwork.
- Claiming sunscreen and sunglasses bought for weekends. Only the work-related portion counts; keep work purchases separate.
- Not declaring allowances. Meal, travel, relieving and qualification allowances are all income, and the ATO data-matches them against employer reports.
- Claiming a driver’s licence. The cost of obtaining or renewing your licence is not deductible, even if holding it is a condition of employment — although a special licence or condition required for your duties can be different, so check before you write it off.
- Mixing volunteer and paid expenses. Volunteer firefighting costs are not deductible against your employment income.
Tips to maximise your return
Use the ATO app’s myDeductions tool to photograph receipts through the year — it is the easiest way to build the record Jake’s example relies on. Keep a simple diary of work car trips: date, destination, purpose and kilometres. It takes thirty seconds per trip and it is what turns a $2,002 car claim into one that survives a review.
Check your income statement for union fees: if the amount is shown there, that is your evidence and you do not need separate receipts. If you salary-sacrifice into super, remember the concessional cap is $30,000 for 2026–27 — extra contributions reduce your taxable income, but they are not a work-related deduction and they do not stack with the $1,000 standard deduction. And run the comparison in the two worked examples above before you lodge: if your work-related expenses excluding union and agent fees are under $1,000, take the standard deduction and spend the time you saved on something better than sorting receipts.
Use our income tax calculator to test your own numbers, and read our $1,000 standard deduction guide for the full rules on when the standard deduction wins. Firefighters in other emergency services can compare notes with our police officers deductions guide and our nurses deductions guide.
Frequently asked questions
Can firefighters claim gym memberships on tax?
No, not in the ordinary case. Gym memberships, fitness apps and home exercise equipment are private expenses, even though fitness helps you do the job. The only exception is where your role demands fitness well above the normal firefighter standard — such as specialist emergency or search-and-rescue team training — and strenuous activity is an essential, regular part of the role.
Can I claim driving from home to the fire station?
No. Home-to-work travel is a private expense, even if you live far from the station or work nights and weekends. The bulky-equipment exception does not help most firefighters because their protective equipment is stored at the station. You can claim trips between two jobs, trips to an alternative workplace, and trips from home to a station other than your usual one.
Do I have to declare my overtime meal allowance?
Yes. Every allowance on your income statement — meal, travel, relieving, qualification and duty allowances — is assessable income and must be declared. You then claim a deduction for what you actually spent. In the ATO’s own example, a firefighter declared a $495 travel allowance and claimed $582 of actual spending.
Can I claim sunscreen, sunglasses and hats?
Yes, if you bought them for work outdoors and your employer did not supply them. Sunscreen, sunhats, anti-glare glasses and sunglasses are protective items. Prescription glasses and contact lenses are not deductible, even if you need them at work.
I’m a retained firefighter — what can I claim?
The same deductions as permanent firefighters, against the same income. Your retainer ($89.75 per fortnight in NSW) and hourly attendance pay ($38.00 per hour) are all taxable income. Your best claims are usually car expenses between jobs and stations, laundry, union fees and overtime meals.
Should I itemise or take the $1,000 standard deduction?
Add up your work-related expenses excluding union fees and your tax agent’s fee. If the total is well above $1,000, itemise — Jake’s $5,363 saved him $974 more than the standard path. If it is near or below $1,000, take the standard deduction: Sarah’s $2,501 of claims beat it by only $115, which is not worth a year of record-keeping. Either way, union fees and agent fees are claimed on top of the $1,000.
What tax bracket do firefighters pay?
Most firefighters sit in the 30% marginal bracket, which covers taxable income from $45,001 to $135,000 in 2026–27. A qualified firefighter on $92,000 pays $18,120 in income tax plus $1,840 in Medicare levy before deductions. Use our income tax calculator to check your own bracket, or read how much tax you pay on a $100,000 salary for a full worked example. Teachers can compare with our teachers deductions guide.
Firefighting is shift work, overtime and call-outs, and the tax return should reflect that — every claim above is tied to something a firefighter actually does, not a generic list. Run the two worked examples against your own year, take the $1,000 standard deduction if your receipts fall short, and keep the diary that turns a good claim into a defensible one. The difference between itemising and taking the standard deduction is nearly $1,000 for a typical qualified firefighter, which is a decent return on an hour with your receipts.
Sources: ATO, Fire fighter expenses G–O and Fire fighter expenses P–S; Fair Work Ombudsman, Fire Fighting Industry Award MA000111 pay guide, effective 1 July 2026.
