Is a Resume Tax Deductible in Australia? 2026 Guide

Can you claim the cost of a professional resume on tax in Australia? In some circumstances, yes — but it depends on why you purchased the resume and the type of work you are seeking.

The key issue is whether the cost is directly connected to earning income in your current occupation or whether it relates to starting a new career.

Here is a general guide to claiming resume writing and job-search expenses in Australia during the 2025–26 financial year.

When is a resume tax deductible?

You may be able to claim the cost of professional resume writing if you are:

• Currently earning income in a particular occupation.

• Applying for another job in the same or a closely related occupation.

• Paying for the resume yourself.

• Not being reimbursed by an employer or another organisation.

For example, an HR Advisor who pays for a professionally written resume to apply for another HR Advisor or Senior HR Advisor position may be able to claim the cost.

The expense may be considered connected to the person’s existing income-earning activities because they are seeking another position within the same occupation.

When is a resume not tax deductible?

A resume will generally not be tax deductible when it is prepared to help you:

• Find your first job.

• Enter the workforce for the first time.

• Change to a new occupation or unrelated industry.

• Begin a new income-earning activity.

• Apply for work after a long period outside the workforce where there is no clear connection to your current employment.

• Apply for a role when someone else has paid for or reimbursed the resume service.

For example, an electrician who pays for a new resume to apply for real estate sales positions would generally not be able to claim the expense. The resume relates to beginning a different income-earning activity rather than continuing in the person’s existing occupation.

Can you claim a resume when changing employers?

Potentially, yes.

Changing employers does not automatically prevent you from claiming the cost of your resume. What matters is whether you are continuing to work in the same or a sufficiently related occupation.

For example, moving from one registered nursing role to another registered nursing position with a different employer may still have a direct connection to your current income-earning activities.

However, moving from nursing into an unrelated field, such as real estate, would generally be treated as a career change.

Can you claim a resume if you are unemployed?

It depends on your circumstances.

You may be able to claim eligible job-search expenses when seeking work in the same occupation in which you previously earned income. However, the connection between the expense and your income-earning activities must be clear.

You generally cannot claim the cost when looking for:

• Your first job.

• Work in a new occupation.

• A position that is unrelated to your previous employment.

Anyone who is unemployed and uncertain about their eligibility should seek advice from a registered tax agent or accountant.

What resume-related expenses may be deductible?

When the job search itself qualifies, associated expenses may potentially include:

• Professional resume writing.

• Resume updates.

• Cover letter writing.

• Selection criteria preparation.

• Printing and photocopying.

• Postage.

• Stationery used for job applications.

• Other directly related job-search costs.

You should keep invoices, receipts and other records showing what you purchased, when you paid for it and how it related to your employment.

Can you claim a professional cover letter?

Potentially.

When a cover letter is prepared as part of an eligible job search within your current occupation, its cost may also be deductible.

The same principles that apply to your resume will generally apply to the accompanying cover letter. It needs to have a sufficient connection to your existing income-earning activities.

Is a LinkedIn profile tax deductible?

The cost of professionally updating your LinkedIn profile may potentially be deductible when the profile is being used to seek work within your current occupation.

However, LinkedIn can also be used for general networking, personal branding and career changes. This can make the connection less straightforward.

A registered tax agent can advise whether the expense is deductible based on how the profile was used and your individual circumstances.

Can you claim selection criteria writing?

Selection criteria writing may potentially qualify when it is purchased as part of an eligible application for work in your current occupation.

For example, a government Project Officer applying for another Project Officer position may be able to claim the cost of professional assistance with their resume, cover letter and selection criteria.

However, a person using selection criteria services to enter a completely new profession would generally be less likely to qualify.

Practical examples

Example one: Same occupation

Sarah currently works as a Human Resources Advisor. She purchases a professionally written resume and cover letter to apply for Senior Human Resources Advisor positions.

Because Sarah is seeking advancement within the same occupation, the expense may be tax deductible.

Example two: Different employer, same type of work

Michael works as a diesel mechanic and pays for a new resume to apply for diesel mechanic positions with other companies.

Although he is changing employers, he is continuing within the same occupation. The resume may therefore be deductible.

Example three: Career change

James works as an electrician but purchases a resume to apply for real estate sales positions.

Because James is seeking to begin a different income-earning activity, the cost would generally not be deductible.

Example four: First job

Emma has recently finished school and purchases a professional resume to apply for her first job.

Because the expense relates to obtaining her first source of employment income, it would generally be considered private and not deductible.

What records should you keep?

Keep a copy of your:

• Invoice or receipt.

• Proof of payment.

• Resume-writing service order.

• Job advertisements or application documents where relevant.

• Notes explaining how the roles relate to your current occupation.

Keeping clear records does not guarantee that an expense is deductible, but it helps demonstrate the connection between the purchase and your employment if the ATO asks for evidence.

The bottom line

A professional resume may be tax deductible in Australia when you purchase it to apply for work in the same or a closely related occupation.

It will generally not be deductible when it relates to:

• Your first job.

• A career change.

• Entering a new profession.

• Starting a different income-earning activity.

The most useful question to ask is:

Am I using this resume to continue earning income in my current occupation, or am I using it to begin a new career?

If you are continuing within your existing occupation, you may be eligible to claim the cost. If you are beginning something substantially different, the expense will generally be treated as private.

Important disclaimer

The information in this article is general in nature and is provided for informational purposes only. It does not constitute tax, financial, accounting or legal advice.

Tax deductibility depends on your individual circumstances and the tax laws and Australian Taxation Office guidance applying at the relevant time. We do not accept responsibility or liability for financial decisions, tax claims, penalties, losses or other outcomes arising from reliance on this article.

Before claiming the cost of a resume, cover letter, LinkedIn profile, selection criteria service or any other job-search expense, you should obtain advice from a registered tax agent, qualified accountant or appropriately licensed financial professional.