Is teacher registration tax deductible? NESA, VIT, QCT and every state

The rule: keeping a job vs getting one

A deduction is allowed for a cost you incur in earning your current income. Registration renewal passes that test easily. By law you can't teach in an Australian school without it, so paying it is part of keeping the job you have.

Your first registration is different. When you register as a graduate or new arrival, you're paying for the right to start earning teaching income. The ATO treats costs of getting a new job, rather than doing your current one, as not deductible. The same logic applies to the national criminal history check you pay with a first application.

Registration fees by state (2026)

Each regulator sets its own fee and billing cycle. Here's what working teachers pay, from our state research files (checked October 2026).

Which tax year to claim it in

You claim a fee in the income year (1 July to 30 June) you paid it, not the registration year it covers. Billing cycles rarely line up with the tax year, so check the payment date on your receipt.

Lodging your 2025–26 return now? Use the fee you actually paid between 1 July 2025 and 30 June 2026. It may differ from the 2026 fees in the table above, which are what you'll pay this year. Your receipt is the evidence the ATO wants. The deadline for self-lodgers is 31 October 2026. See our teacher tax return checklist.

Paying several years at once (TRB SA's 5-year fee)

South Australian teachers can pay $685 for five years instead of $137 a year. A prepayment like this would normally be spread over the period it covers. However, prepaid expenses for individuals of less than $1,000 are generally treated as 'excluded expenditure' and can be claimed in full in the year you pay.

Working with Children Checks

The ATO's WWCC guidance follows the same keep-versus-get line. You can claim a check you renew to keep your current job. You can also claim one if you're continuously employed in child-related work and need a check for a new contract or school. You can't claim the check you got to land your first child-related job.

Special cases

• Graduates: the fee you paid to get provisional or conditional registration before your first job isn't deductible. Annual fees you pay once you're employed are. If you started your first job and then paid your first annual fee, that annual fee is generally deductible.
• Teaching across a border: if your current job needs registration in two places, both fees are generally deductible. Registering in a new state so you can apply for jobs there is a cost of getting new work, so it isn't.
• Overseas teachers: the AITSL skills assessment ($1,198 from 7 September 2026) and first registration are costs of getting a job in Australia, not deductible. See overseas teacher registration.
• On leave: if you keep paying registration while on parental leave or leave without pay so you can return, ask a registered tax agent. Whether the ATO accepts it depends on your circumstances.
• Casual relief teachers claim registration in the same way. See relief teacher tax.
• Reimbursed fees: if your employer pays or refunds your registration, you can't claim it.

Registration fees and the 2026–27 $1,000 standard deduction

From the 2026–27 income year, salary and wage earners get a $1,000 standard deduction automatically. Your itemised work-related claims reduce it rather than adding to it. A registration fee of around $100 to $140 on its own won't beat $1,000. It only matters if you itemise because your total work costs, such as WFH hours, a laptop and study, pass $1,000.

Keep the receipt anyway. If you end up itemising, you'll need written evidence for every claim, including this one. See the $1,000 standard deduction for teachers and use the deductions calculator to compare.

How to claim it