Tax Deductions for Roofers in Australia (2026 Guide)

Who this guide is for: Roofers, roofing subcontractors and building workers in Australia.

Scope note: This guide covers both employees and sole traders. Employees must watch commuting and reimbursement rules, while sole traders claim business-use expenses.

Last reviewed: 22 March 2026

Quick answer

Roofers may be able to claim protective gear, tools, licence or union costs, deductible travel between workplaces and the work-related share of phones or admin costs. The biggest watch-outs are commuting claims, ordinary clothing and mixed-use vehicle or phone expenses.

You usually need to have paid the cost yourself.
The expense should directly relate to earning income or running the business.
Only the work-related or business-use share is usually claimable for mixed-use items.
Records matter just as much as the expense itself.

Intro: who this guide is for

Roofers often spend money on tools, safety gear, travel between sites, licences and phone use. Many of these costs can be deductible if you paid for them yourself and they directly relate to earning your income.

The biggest mistakes are usually claiming normal trips from home to work, claiming ordinary clothes, or forgetting to split private use from work use.

Common deductions this occupation may be able to claim

Common expenses to review

Tools and equipment you buy and use for roofing work, such as drills, nail guns, ladders, harnesses and testing gear, subject to the ATO asset rules.
Repairs, maintenance and insurance for work tools you own.
Protective clothing and protective items such as steel-cap boots, high-vis gear, gloves, safety glasses and sun protection used because of the work environment.
Union fees, licence renewals and trade subscriptions related to your current work.
Phone and internet costs for quotes, scheduling, supplier communication and site coordination, to the work-related extent.

Occupation-specific expenses to review

Roof access equipment and fall-protection gear used specifically for roof work.
Consumables used on jobs, such as sealants, fixings and small items you provide yourself as a sole trader or unreimbursed worker.
Training that maintains or improves your existing roofing or construction skills.
Vehicle travel between job sites, to alternative workplaces or for supply pickups when it fits the ATO rules.

Other costs that may still matter

Laundry costs for protective clothing if the items qualify under the ATO clothing rules.
Parking, tolls and other on-the-job travel costs linked to deductible work travel.
Admin costs for quoting, invoicing and bookkeeping if you operate as a subcontractor.
Business-use home office costs for paperwork and scheduling if you run your own small operation.

Expenses commonly not deductible

Normal trips between home and your usual workplace in most cases.
Ordinary clothes such as jeans, shorts or plain shirts, even if you only wear them for work.
Any expense your employer reimbursed.
Private phone use or private vehicle travel.
Training that is only for getting a new job or changing careers.

Employee vs sole trader or contractor differences

Employees usually focus on unreimbursed work costs tied to their current role and should treat reimbursements as a stop sign for a deduction.
Roofing contractors and sole traders may also claim business admin, quoting, bookkeeping and other operating costs connected to earning business income.
The structure matters because business records, GST and depreciation rules can apply differently from employee claims.

Record-keeping requirements

Keep receipts for safety gear, tools, licences, subscriptions and training connected to your current work.
Document how you worked out any deductible vehicle travel and how you separated private travel from site-to-site or alternative-workplace travel.
Retain evidence for mixed-use phones, internet and admin costs if you also run contracting work.
Store digital copies of receipts and quotes as you go rather than leaving everything to year end.

Common mistakes

Claiming everyday home-to-work travel instead of deductible job-to-job or alternative-workplace travel.
Treating ordinary work clothes as deductible when they are really private.
Ignoring the private-use share of phones, laptops or vehicles.
Buying equipment and then failing to keep enough evidence to support the claim method used.

Frequently asked questions

Can roofers claim steel-cap boots and safety gear?

Usually yes, if the items are protective and you paid for them yourself. Ordinary clothing is treated differently.

Can I claim travel from home to the job site?

Usually no for normal commuting. Some exceptions apply, such as certain bulky tool situations or travel to an alternative workplace, but the rules are narrow.

Can sole trader roofers claim quoting and admin costs?

Yes, business expenses connected to earning income, including admin and bookkeeping costs, are commonly deductible for sole traders.

Related guides

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Reviewed and sourced

Reviewed by: Australia Tax Deductions editorial team

Review date: 22 March 2026

How this guide is framed: This page is written as plain-English educational information and checked against official ATO guidance. It is not personal tax advice.

Primary references

General educational information only. Tax outcomes depend on your circumstances, records, business structure and the current ATO rules. Check the latest official guidance or speak with a registered tax professional before acting on any deduction claim.