Teacher professional development tax deductions

A practical guide for teachers and education staff paying for courses, conferences, seminars and professional learning connected to their current work.

This is general information only. A tax deduction generally needs to be paid by you, not reimbursed, directly connected to earning your income, and supported by records. Check the ATO self-education expense guidance or ask a registered tax agent before lodging.

When professional development may be claimable

Teachers may be able to claim professional development expenses when the training maintains or improves skills used in their current teaching role.

The connection to current work matters. Training aimed at opening up a new occupation or a new income stream can be treated differently from training that supports your existing role.

Courses, conferences and seminars

Course fees, seminar registration, conference costs, textbooks and subject resources may be relevant where they are sufficiently connected to your current work.

If a trip combines professional development with private travel, keep notes that separate work and private components before lodgement.

Professional memberships and registrations

Annual teaching registration, professional association membership and accreditation costs may be deductible when required for, or directly connected with, your work.

Keep renewal notices, invoices and payment records, especially where a school reimburses part of the cost.

Records to keep

  • Course, seminar or conference invoices.
  • Agendas or program notes showing the work-related subject matter.
  • Travel and accommodation receipts where relevant.
  • Employer reimbursement records.
  • Notes showing any private-use apportionment.

Common questions

Can teachers claim professional development courses?

Teachers may be able to claim professional development where it maintains or improves skills used in their current teaching role and the cost is not reimbursed.

Can teachers claim conference travel?

Conference travel may be deductible where the main purpose is work-related and records support the claim. Private components need to be excluded or apportioned.

Can teachers claim teaching registration fees?

Teaching registration, accreditation and professional membership costs may be claimable where they are connected to your current employment.

Need help reviewing professional development costs?

TeachersTax can help check whether your course, seminar, registration and resource records are ready before lodgement.

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