Is workwear tax-deductible? The rules are strict
Written by Ilias Aarrass7 min read · Published on · Last reviewed on 
In short
Clothing is only deductible if it is suitable (almost) exclusively for work, such as an overall or uniform, or carries a company logo of at least 70 square centimetres per garment.
- Seventy square centimetres is bigger than it looks: a chest logo of 8 by 9 centimetres only just qualifies.
- The requirement applies per garment, so your shirt and jacket each need their own logo, and it must be your company logo, not the maker's brand.
- A suit, smart shoes or black trousers stay private, even when your client prescribes them.
- If the clothing qualifies, VAT on the purchase, the printing and the cleaning is input tax; with staff the work-related costs scheme applies.
Clothing you buy for work seems like a logical business expense. Yet the tax authorities are strict here: by far the most clothing isn't deductible, not even if you only wear it while working. This article explains when clothing does count as workwear for tax purposes and which costs you can then claim.
When does clothing count as workwear?
There are two routes and you must meet one of them. The first: the clothing is exclusively or almost exclusively suitable for work. Think of an overall, a lab coat, a gown or safety shoes. The second: the clothing carries a logo or company name of at least 70 square centimetres per item. If you meet neither, the clothing counts as private, however businesslike your reasons for wearing it.
The logo requirement in practice
Those 70 square centimetres are larger than people think: a chest logo of 8 by 9 centimetres only just qualifies. The requirement applies per item, so both your shirt and your jacket each need their own logo. An important detail: it's about your company's logo, not the manufacturer's brand. If you have clothing printed or embroidered, keep the invoice for that work digitally with the purchase receipt, so you can show in an audit that the logo was there from the start.
What doesn't qualify?
A suit, a smart shirt, shoes, jeans or sportswear without a logo are not deductible, however businesslike your use; see also which costs are deductible. The legislator's reasoning is simple: you could also wear that clothing privately, so buying it is a private expense. That applies even if in practice you only wear the suit at clients. Dry-cleaning costs for ordinary clothing aren't deductible either; maintaining genuine workwear is.
What about VAT and staff?
If the clothing meets the requirements, it's simply a business expense and you can reclaim the VAT on the purchase and the printing. If you have staff, the work-related costs scheme comes into play: workwear that meets the same requirements or demonstrably stays at the workplace can be provided tax-free. Other clothing you give your employees counts as salary or is charged against your free margin.
What's sensible to do?
If you work in a trade with genuine company clothing, have it properly printed right away; it is one of the deductions most often forgotten at filing time; that makes the deduction indisputable and gives you visibility as a bonus. If you doubt whether an item qualifies, book it privately rather than having to reverse it in an audit. If you can't work it out, just run it past us.
The two tests, with examples
Clothing is only deductible if it passes one of two tests: it is suitable solely for work, or it carries a visible company logo of at least 70 square centimetres. Everything else is private, however businesslike it feels.
| Item | Deductible? |
|---|---|
| Overalls, safety shoes, a helmet | Yes: suitable only for work |
| A polo with a large embroidered company logo | Yes: a logo of 70 cm² or more |
| A hairdresser's apron, chef's jacket, gown | Yes: work uniform |
| A smart suit for client meetings | No: wearable privately too |
| Black trousers and shoes required by the client | No: being required does not make it deductible |
| A personal trainer's sportswear, without a logo | No: print a logo and it becomes yes |
Frequently asked questions
When is clothing deductible for a freelancer?
If it is suitable solely for work, such as overalls or safety shoes, or carries a visible company logo of at least 70 square centimetres. Otherwise it is private.
My client prescribes clothing. Is it deductible then?
No. Someone else deciding what you wear does not make ordinary clothing business. Black trousers and smart shoes stay private, even when required.
How large must the logo be exactly?
At least 70 square centimetres per garment, visibly applied, for example 8 by 9 centimetres. Several small logos may be added up if together they reach that area.
Is VAT on workwear reclaimable?
Yes, if the clothing passes one of the two tests and the invoice is in your business's name. The VAT on printing and on cleaning genuine workwear is input VAT too.
Are washing costs for workwear deductible?
For qualifying workwear yes, at reasonable, substantiated cost. Not for ordinary clothing, which is not deductible itself.
Does this apply to a BV with staff too?
For providing staff clothing, payroll rules apply: genuine workwear is specifically exempt, other clothing falls in the free space of the work-related costs scheme. See the work-related costs scheme.
Sources
- Workwear costs and the 70 cm² logo requirementBelastingdienst · belastingdienst.nl
- Work-related costs scheme and free marginBelastingdienst · belastingdienst.nl
Sources checked on
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
