Last reviewed: 10 July 2026 • Reading time: 12 minutes
Working in early childhood education often involves more than simply caring for and educating children. Many educators, teachers and leaders purchase resources, complete professional development, undertake further study and incur work-related expenses throughout the year.
When tax time arrives, knowing what you may be able to claim—and just as importantly, what you generally cannot—can feel confusing. Generic tax guides often overlook the unique nature of working in early childhood education, leaving many professionals wondering whether their own expenses qualify.
Understanding early childhood educator tax deductions can feel overwhelming, particularly if you are unsure which work-related expenses may be deductible. This guide explains the Australian Taxation Office’s general principles, outlines common work-related expenses and highlights mistakes to avoid when preparing your tax return.
Rather than providing personal tax advice, our goal is to help you understand the types of work-related expenses that may be deductible, explain the Australian Taxation Office’s general principles and highlight examples that are particularly relevant to early childhood education.
Whether you are completing your first tax return or simply want to ensure you have not overlooked something, this guide provides a practical starting point.
Key takeaways
- Early childhood educator tax deductions generally require four things: you paid for the expense yourself, it directly related to earning your current income, you were not reimbursed, and you kept appropriate records.
- Not every work-related expense is deductible simply because it is used at work.
- Good record keeping is just as important as the expense itself.
- This guide explains general Australian Taxation Office principles and should not replace personalised tax advice.
Important disclaimer
Early Years Talent is a specialist recruitment and workforce advisory organisation for Australia’s early childhood education sector. We are not accountants, registered tax agents or financial advisers.
This guide is intended as general information only and has been prepared using publicly available guidance published by the Australian Taxation Office (ATO). Whether you can claim a particular expense depends on your individual circumstances.
Before lodging your tax return, always refer to the latest Australian Taxation Office guidance or seek advice from a registered tax agent if you are unsure.
The three Australian Taxation Office rules every early childhood professional should understand
Before looking at individual deductions, it is important to understand the three general principles the Australian Taxation Office applies to work-related expenses.
You must have spent the money yourself
Generally, you can only claim expenses that you personally paid for.
If your employer reimbursed you for an expense—for example, reimbursing you for conference registration or purchasing classroom resources on your behalf—you generally cannot claim those costs.
The expense must relate directly to earning your income
Simply because something helps you perform your job does not automatically make it deductible.
The Australian Taxation Office generally expects a clear connection between the expense and the income you earn in your current role.
For example, purchasing professional resources used directly in your work as an educator may be claimable, whereas purchasing items primarily for private use generally would not be.
You must keep records
One of the most common reasons deductions are disallowed is not because the expense was inappropriate, but because there is insufficient evidence to support the claim.
Where possible, keep:
- receipts
- invoices
- tax invoices
- bank statements
- course enrolment confirmations
- professional development registrations
- logbooks where required
- records showing work-related use where an item is used for both work and personal purposes.
Good record keeping throughout the financial year is often much easier than trying to reconstruct expenses months later.
Quick guide: Can I claim this expense?
Before looking at specific tax deductions, use this simple decision tree to understand the Australian Taxation Office’s four basic requirements for claiming a work-related expense.
Common early childhood educator tax deductions and work-related expenses
Every person’s circumstances are different, and not every expense will apply to every role. However, the following are among the most common work-related expenses incurred across Australia’s early childhood education sector.
Self-education and study
Many early childhood professionals continue studying throughout their careers.
Depending on your circumstances, you may be able to claim certain self-education expenses where the study maintains or improves the skills and knowledge required in your current role.
Examples may include:
- Certificate III studies
- Diploma of Early Childhood Education and Care
- Bachelor of Early Childhood Education
- postgraduate study
- leadership qualifications
- specialist inclusion training
Eligible expenses may include course fees (where not subsidised or reimbursed), textbooks, stationery and certain travel costs associated with attending classes.
However, study undertaken solely to help you obtain a new occupation or change careers is generally treated differently.
Professional development
Professional learning is a normal part of working in early childhood education and you may be able to claim costs associated with professional development that directly relates to your current employment.
Examples may include:
- First Aid, CPR and emergency asthma or anaphylaxis training
- Child protection training
- Educational Leader programs
- Leadership and Centre Director development programs
- Behaviour guidance and positive behaviour support training
- Inclusion and additional needs professional development
- Early Years Learning Framework (EYLF) training
- Curriculum planning and pedagogical documentation workshops
- Approved conferences and sector seminars
- Professional webinars directly related to your current role
Keep registration confirmations and receipts wherever possible. It is always good to keep a record of anything else that proves your attendance/participation should you ever be audited.
Books, journals and professional resources
Depending on your circumstances, you may be able to claim the cost of professional books, journals and educational resources used to support your current role or professional development.
Examples may include:
- Early childhood pedagogy and child development books
- Professional journals such as Every Child or other recognised early childhood publications
- EYLF and curriculum planning resources
- Educational leadership and management publications
- Inclusion, behaviour guidance and child development reference materials
- Digital subscriptions used for professional learning or curriculum planning
If the resource is also used privately, you may only be able to claim the work-related portion.
Technology and home office tax deductions
Early childhood educators may be able to claim technology and equipment expenses where they directly relate to earning their current income and meet Australian Taxation Office requirements.
Examples may include:
- Laptop computers.
- Tablets.
- Mobile phones.
- Internet expenses.
- Printers and printer ink.
- Computer accessories, such as keyboards and monitors.
- Software or online subscriptions used for work.
Many early childhood professionals also complete work from home. Depending on your role, this may include:
- Programming and curriculum planning
- Learning stories and observations
- Portfolio preparation
- Professional development
- Family communication
- Quality Improvement Plan documentation
- Staff rosters and workforce planning
- Budgeting and financial reporting
- Board or management committee reports
- Staff newsletters, bulletins and team communications
- Policy and procedure development
- Compliance and assessment preparation
Where equipment or services are used for both personal and work purposes, only the work-related portion is generally deductible. Keeping records of your work-related use will help support your claim.
Vehicle and travel expenses
Travel is one of the most misunderstood areas of tax deductions.
For most early childhood educators, travel between home and their regular workplace is considered private travel and is generally not deductible.
However, you may be able to claim certain work-related travel expenses where they are directly connected to performing your job. Examples may include travelling:
- Between two different workplaces on the same day.
- Between two early learning services as part of your employment.
- To attend approved professional development.
- To collect work-related resources or equipment.
Because travel deductions depend heavily on individual circumstances, it is important to maintain appropriate records and refer to the Australian Taxation Office’s guidance before making a claim.
Professional memberships and registrations tax deductions
Many early childhood professionals pay annual fees to maintain memberships or registrations required for their work.
Depending on your circumstances, deductible expenses may include:
- Teacher registration fees.
- Professional association memberships.
- Union membership fees.
- Other employment-related registrations required for your current role.
If your employer reimburses these costs, they generally cannot also be claimed as a tax deduction.
Uniforms and protective clothing tax deductions
If your employer requires you to wear a compulsory or employer-branded uniform, you may be able to claim the cost of purchasing, repairing and laundering eligible items.
Examples may include:
- Employer-branded polo shirts
- Employer-branded jackets
- Compulsory uniforms
- Protective aprons
- Protective footwear where it meets Australian Taxation Office requirements
Ordinary clothing is generally not deductible, even if you wear it exclusively to work. Similarly, conventional footwear is usually considered a private expense unless it qualifies as protective footwear under Australian Taxation Office guidance.
Sun protection and safety equipment
Many early childhood professionals spend significant time supervising children outdoors during free play, excursions, nature-based learning and playground supervision. Depending on your role and individual circumstances, some sun protection and safety equipment may be deductible where it directly relates to earning your income.
Examples may include:
- Sunscreen used while working outdoors
- Broad-brimmed sun hats
- UV-protective sunglasses
- Other protective equipment specifically required because of outdoor work
Using a personal care product at work does not automatically make it deductible. Items such as everyday make-up, lip gloss, moisturiser and similar personal care products are generally considered private expenses unless they satisfy Australian Taxation Office requirements.
Eight early childhood educator tax deduction mistakes to avoid
Every year, thousands of Australians either miss out on legitimate tax deductions or claim expenses they are not entitled to claim. While tax law can be complex, many mistakes come down to a misunderstanding of the Australian Taxation Office’s basic rules.
Here are some of the most common mistakes we see early childhood educators make at tax time.
1. Claiming everyday clothing
Many educators assume they can claim clothing worn exclusively to work. However, ordinary clothing is generally considered a private expense, even if your employer expects you to wear it.
In many cases, only compulsory uniforms, employer-branded clothing or eligible protective clothing may be deductible, provided you meet the Australian Taxation Office’s requirements.
2. Claiming travel between home and work
Travel between your home and your usual workplace is generally considered private travel and is not ordinarily deductible.
Some work-related travel may be claimable, such as travelling between two workplaces or attending approved professional development away from your normal workplace. Understanding the difference can help avoid one of the most common tax mistakes.
3. Claiming expenses your employer has already reimbursed
If your employer has reimbursed you for an expense, you generally cannot also claim it as an early childhood educator tax deduction.
This commonly applies to professional development, educational resources and equipment that an employer has paid for on your behalf.
4. Forgetting to keep records
Even if an expense would otherwise be deductible, you may not be able to claim it without appropriate records.
Keeping receipts, invoices, bank statements and other supporting documentation throughout the financial year is usually much easier than trying to reconstruct your expenses months later.
5. Claiming the full cost when an item is also used personally
Many educators use the same laptop, mobile phone or internet connection for both work and personal purposes.
In these situations, only the work-related portion is generally deductible. Maintaining reasonable records of work-related use can help support your claim.
6. Assuming every professional development course is deductible
Professional development that maintains or improves the skills required for your current role may be deductible.
However, education undertaken primarily to help you qualify for a new occupation is generally treated differently under Australian Taxation Office rules.
7. Missing smaller work-related expenses
Many educators focus on larger purchases while overlooking smaller expenses that may also be relevant.
Depending on your circumstances, items such as educational resources, professional memberships, sunscreen, stationery or technology costs may contribute to your overall work-related deductions if they satisfy the Australian Taxation Office’s requirements.
8. Assuming every educator can claim the same deductions
No two educators have identical responsibilities or work arrangements.
The deductions available to an Early Childhood Teacher working across multiple services may differ from those available to a Diploma Educator in a single centre. Likewise, Centre Directors, Educational Leaders and casual educators may each incur different work-related expenses.
Rather than relying on someone else’s tax return, consider your own circumstances and whether each expense directly relates to earning your income.
Key takeaway
Before claiming any expense, ask yourself four questions:
- Did I pay for it myself?
- Did it directly relate to earning my income?
- Was I reimbursed?
- Do I have records?
If the answer to any of these questions is no, you should seek further guidance before including the expense in your tax return.
Final thoughts
Preparing your tax return is not simply about identifying as many deductions as possible. It is about understanding which work-related expenses genuinely relate to earning your income and ensuring you can support every claim with appropriate records.
While many early childhood educators incur similar expenses throughout the year, no two roles are identical. An Early Childhood Teacher, Diploma Educator, Centre Director and casual educator may each have different responsibilities, work arrangements and deductible expenses.
By understanding the Australian Taxation Office’s core principles, keeping accurate records throughout the financial year and seeking professional advice where needed, you can approach tax time with greater confidence and reduce the risk of mistakes.
Disclaimer
This guide provides general information only and should not be considered taxation or financial advice. It has been prepared using publicly available guidance published by the Australian Taxation Office together with practical experience recruiting, advising and supporting Australia’s early childhood education workforce. Tax outcomes depend on your individual circumstances and current Australian Taxation Office guidance. If you are unsure whether an expense is deductible, consult a registered tax agent or refer to the Australian Taxation Office before lodging your tax return.
Why Early Years Talent publishes free resources
Every week we speak with educators, teachers, Educational Leaders, Centre Directors and Approved Providers across Australia. Those conversations help us identify the questions professionals are asking most often and develop practical resources to support the early childhood sector.
Our goal is to help educators make informed career decisions and help services build stronger, more stable teams.
Related resources
Continue exploring practical guidance, salary insights and recruitment resources designed to help early childhood services build stronger, more stable teams.
2026 Early Childhood Salary Guide
Current salary benchmarks for educators, teachers, Educational Leaders and Centre Directors across Australia.
Knowledge Centre
Explore practical articles, workforce insights and recruitment guidance for the early childhood sector.
Recruitment for employers
Learn how our assessment process helps identify educators and leaders who strengthen teams over the long term.
Discuss your next appointment
Planning your next permanent appointment? Speak with us about your recruitment needs.
About the publisher
Early Years Talent is an Australian specialist recruitment and workforce advisory organisation focused exclusively on early childhood education. Every week, we work with educators, teachers, Educational Leaders, Centre Directors, and Approved Providers across Australia, helping services build stronger teams and professionals advance their careers.
Alongside specialist recruitment, we publish practical guides, salary insights and workforce resources to help support Australia’s early childhood education sector.
Frequently Asked Questions (FAQ)
Here is a snapshot of the most common questions we’re asked. If you do not see your question here, feel free to reach out—our team is always happy to help.
What tax deductions can early childhood educators claim?
Depending on your individual circumstances, early childhood educators may be able to claim work-related expenses such as professional development, employer-branded uniforms, educational resources, technology, professional memberships and certain travel expenses. Every expense must satisfy the Australian Taxation Office’s eligibility requirements and be supported by appropriate records.
Can early childhood educators claim First Aid and CPR courses on tax?
In many cases, the cost of renewing First Aid or CPR qualifications may be deductible where the training maintains or improves the skills required for your current role. If the training is undertaken primarily to qualify for a different occupation, different tax rules may apply.
Can I claim children’s books and educational resources?
If you purchase books, educational games, craft materials or other classroom resources for your current employment and your employer does not reimburse you, they may be deductible depending on your individual circumstances and Australian Taxation Office requirements.
Can I claim travel to and from my childcare centre?
Travel between your home and your regular workplace is generally considered private travel and is not ordinarily deductible. However, some work-related travel, such as travelling between workplaces or attending approved professional development, may be claimable.
Can I claim sunscreen and sun protection?
Depending on your role and individual circumstances, work-related sun protection items such as sunscreen or protective hats may be deductible where they are purchased for work and satisfy Australian Taxation Office requirements.
Can I claim my laptop, mobile phone or internet?
Technology used for work, including laptops, tablets, mobile phones and internet services, may be deductible to the extent they are used to earn your income. Where an item is used for both work and personal purposes, only the work-related portion is generally claimable.
Can I claim my Working With Children Check?
Whether the cost of obtaining or renewing a Working With Children Check is deductible depends on your individual circumstances and current Australian Taxation Office guidance. If you are unsure, seek advice from a registered tax agent or refer to the Australian Taxation Office before lodging your tax return.
Can I claim university fees or my early childhood qualification?
Professional development that maintains or improves the skills required for your current role may be deductible. However, education undertaken primarily to help you obtain a new qualification or occupation is generally treated differently under Australian Taxation Office rules.
What records should I keep for my tax return?
Where possible, retain receipts, invoices, bank statements, course enrolment confirmations and any other records that support your work-related expenses. Good record keeping throughout the financial year is often much easier than trying to reconstruct your expenses later.
What happens if my employer reimburses an expense?
If your employer reimburses you for a work-related expense, you generally cannot also claim that expense as a tax deduction. This commonly applies to professional development, uniforms and educational resources paid for by your employer.
Should I speak to an accountant before lodging my tax return?
If you are unsure whether a particular expense is deductible or your circumstances are more complex, consulting a registered tax agent can help ensure your tax return accurately reflects your individual situation and complies with current Australian Taxation Office requirements.
Further reading & References
The information presented in this article is informed by current research, government guidance and recognised sector literature. The references below are provided for readers who wish to explore the topic in greater depth.
Australian Children’s Education and Care Quality Authority (2025). Guide to the National Quality Framework. Available here.
Australian Children’s Education and Care Quality Authority (2025). National Quality Standard. Available here.
Australian Taxation Office. (2025). Occupation and industry specific guides – Education professionals. Available at: https://www.ato.gov.au/ (Accessed: 10 July 2026).
Australian Taxation Office. (2025). Work-related expenses. Available at: https://www.ato.gov.au/ (Accessed: 10 July 2026).
Australian Taxation Office. (2025). Keeping records for work-related expenses. Available at: https://www.ato.gov.au/(Accessed: 10 July 2026).
Australian Taxation Office. (2025). Self-education expenses. Available at: https://www.ato.gov.au/ (Accessed: 10 July 2026).
Australian Taxation Office. (2025). Car expenses. Available at: https://www.ato.gov.au/ (Accessed: 10 July 2026).