Workwear and taxation – how is the taxation of workwear determined?

Work clothes are tax deductible, but not always. With these three points, you can easily find out if you can get a tax deduction for the work clothes you purchase.

1. How much wear does your workwear get?

The consumption of work clothes is one of the factors that affects taxation. Is your work clean indoor work in an office or is the clothing exposed to mechanical abrasion or constant washing, for example?

If the nature of the work tasks is such that the clothing is subject to significant wear and tear and therefore needs to be replaced more often than normal, a tax deduction may be granted for work clothing.

The same applies to dirty work. Tax deductions can be obtained for the costs of purchasing actual protective clothing and for the costs of washing dirty work clothing (e.g. laundry costs). Protective clothing includes, for example, aprons and headgear .

2. Is workwear necessary for your job?

Workwear is mandatory in many sectors, as it affects occupational safety. Such workwear is not suitable for leisure use. For example, the uniform of a nurse , security guard or chef is clearly only worn at work, in which case the workwear is eligible for a tax deduction.

In other sectors, you can wear regular clothes to work that you can also wear outside of working hours; in that case, the clothing costs are not eligible for the workwear tax deduction.

3. Who pays your work clothes?

Who pays for your workwear matters – and the tax rules make it clear! Work clothes and equipment provided by the employer are not tax-deductible. However, if you purchase and pay for a work outfit or individual workwear item yourself, the cost may be tax-deductible.

There are specific criteria for deductible workwear, but the final decision depends on several factors and must always be assessed case by case. For detailed information, please refer to the guidelines provided by the Finnish Tax Administration.