Deductions

Is workwear tax-deductible? The rules are strict

Written by Ilias3 min read

Is workwear tax-deductible? The rules are strict

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 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. 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; 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.

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.