Tax for Pilots Australia
This page is for commercial and charter pilots who want a clearer starting point on common deductions, including CASA licence renewals, aviation medicals, uniforms, travel allowances, recurrent training, and personal equipment.
Quick answer: pilots can often claim a range of work-related expenses, but the ATO requires a direct connection to earning your income and you cannot claim anything your employer reimbursed. The main traps are initial licence costs that relate to getting a job, private travel, and equipment that has a mixed personal use element.
Common pilot deductions
Often deductible
- CASA licence renewal, rating revalidation, and recurrency fees
- Aviation medical examination costs required to maintain your licence
- Compulsory uniforms (including epaulettes, wings, and bars) and laundry of eligible items
- Travel allowance expenses (meals and incidentals during layovers) up to ATO reasonable amounts
- Recurrent training such as simulator checks and proficiency exams
- Headsets, flight bags, kneeboards, and other aviation equipment purchased by you
- Union and professional association fees (e.g. AIPA, AFAP)
Often non-deductible
- Initial cost of obtaining a pilot licence or type rating to get a new job
- Normal home-to-airport commuting
- Private meals, sightseeing, and personal expenses during layovers
- Equipment or training fully reimbursed by the airline or operator
- Personal use portion of mixed-use headsets or devices
Licence fees, medicals, and travel checkpoints
- CASA licence: renewal and recurrency costs for your current flying role are generally deductible; the initial licence to enter the profession may not be.
- Aviation medicals: Class 1 or Class 2 medical examinations required by CASA to maintain your licence are generally claimable.
- Travel allowances: the ATO publishes reasonable travel allowance amounts each year. Claims within these amounts may not need detailed receipts, but you must have actually spent the money.
- Reimbursements: if your employer paid you back, you generally cannot claim the same cost.
Records pilots should keep
- CASA licence renewal invoices and aviation medical receipts
- Receipts for uniforms, headsets, flight bags, and other equipment
- Travel diary or records of layover expenses (meals, accommodation, incidentals)
- Evidence of recurrent training costs and simulator check invoices
- Evidence of any employer reimbursement to avoid double-claiming
Start with these calculators
Tax return calculator
Estimate the refund impact of your eligible work-related deductions.
Pay calculator
Check take-home pay for weekly, fortnightly, monthly, or annual salary.
Salary sacrifice calculator
Model concessional super contributions against take-home pay.
HELP repayment calculator
Estimate student loan repayments if your income crosses a threshold.
Pilot tax FAQs
Can pilots claim CASA licence renewal fees?
Usually yes where the licence renewal is required for your current flying employment and you paid the cost yourself. Initial licence costs to enter the profession may be treated differently.
Can pilots claim aviation medical examination costs?
Generally yes for CASA-required aviation medicals needed to maintain your licence and continue flying in your current role.
Can pilots claim headsets and flight equipment?
Usually yes for aviation equipment purchased by you and not reimbursed. Items costing more than $300 are depreciated over their effective life rather than claimed in full upfront.
Tax Accuracy & Sources
This guide summarises common pilot deduction patterns only. Always check whether the expense was reimbursed, whether any private element needs apportionment, and whether the licence or training claim has the connection the ATO requires.
Uses 2025-26 ATO rates.