Clothing & Protective Wear — New Zealand Tax Rules

Claim the cost of protective clothing, occupation-specific workwear, and branded uniforms used in your NZ business.

Claimable: Conditionally claimable · Tax authority: Inland Revenue

Inland Revenue Rules

• Protective clothing required by health and safety law or your work environment is fully deductible — safety boots, hi-vis gear, hard hat, gloves, safety glasses.
• Occupation-specific clothing that is not suitable for everyday or social wear and is required for your job is claimable.
• Branded uniforms bearing your business name or logo are deductible in full.
• Conventional clothing — suits, business shirts, smart casual wear — is NOT deductible, even if worn only for business meetings.
• Laundry and dry-cleaning costs for qualifying workwear (protective gear, uniforms) are claimable.
• Sun protection clothing required for outdoor work (hats, long-sleeve UV shirts) qualifies as protective clothing for outdoor workers.

Limits

No cap for qualifying protective or occupation-specific clothing. Conventional clothing — regardless of business use — is never deductible in New Zealand.

Worked Example

Rawiri is a self-employed builder. He buys: steel-cap boots NZ$220, hi-vis vest NZ$45, hard hat NZ$65, safety glasses NZ$40, and work gloves NZ$30 — all deductible (NZ$400). He also buys a NZ$350 dress shirt for a client dinner — NOT deductible (conventional clothing). Laundry for his workwear: NZ$80/year — deductible.

Record Keeping

• Keep receipts for all work clothing and protective gear purchases
• Document why each item is required for your specific work — the H&S requirement or job function
• Keep laundry and dry-cleaning receipts for qualifying work clothing
• For branded clothing, keep evidence of the branding (photo of the garment with logo)
• Note whether each item is protective gear, occupation-specific, or branded

Frequently Asked Questions

Can I claim a suit or professional business attire?

No. Conventional clothing — suits, dress shirts, blouses, business casual attire — is not deductible in New Zealand, even if you only wear it for work. IRD's position is that such clothing is suitable for everyday wear and therefore a personal expense.

Can I claim sun protection gear as a self-employed outdoor worker?

Yes. If you work outdoors — in construction, landscaping, agriculture, or similar — sun protection clothing such as broad-brim hats, UV-rated long-sleeve shirts, and sun gloves required for workplace health and safety qualifies as protective clothing and is fully deductible.

Are laundry costs for workwear deductible?

Yes. Reasonable laundry costs for qualifying work clothing — protective gear, uniforms with logos, occupation-specific workwear — are deductible. A reasonable estimate of laundry costs (based on the number of washes per week) is acceptable if you do not have individual receipts.

Can I claim a branded logo polo shirt I wear at trade shows?

Yes. Clothing bearing your business name or logo, worn for business promotion or customer-facing work, qualifies as a branded uniform and is deductible. Keep the receipt and a photo or description confirming the branding.

How do I claim workwear in myIR and does it affect Provisional Tax?

Enter workwear and protective clothing costs in the 'Expenses' section of your IR3 in myIR. Although individual workwear amounts are often modest, they contribute to your total expenses figure, reducing your taxable net profit. A lower net profit lowers your Residual Income Tax (RIT), which reduces your Provisional Tax obligations for the following year.