Tax for Psychologists Australia
This page is for psychologists who want a clearer starting point on AHPRA registration, supervision fees, continuing professional development, testing materials, home office deductions, and professional indemnity insurance.
Quick answer: psychologists can generally claim AHPRA registration, supervision fees, CPD costs, testing materials, professional indemnity insurance, and home office expenses. The ATO requires a direct connection between the expense and earning your income. Private expenses, employer-reimbursed costs, and courses aimed at an entirely different profession are not deductible.
Common psychologist deductions
Often deductible
- Annual AHPRA registration fees
- Australian Psychological Society (APS) membership fees
- Clinical supervision fees required for registration or endorsement
- Continuing professional development (CPD) courses, workshops, and conference fees
- Psychological testing materials, assessment kits, and scoring software
- Home office or consulting room expenses (method depends on how the space is used)
- Professional indemnity insurance premiums
- Work-related phone and internet costs with records
- Professional journals and reference textbooks for your current area of practice
Often non-deductible
- Normal home-to-practice commuting costs
- Initial psychology degree costs (pre-income earning qualification)
- Personal therapy sessions that are not a mandatory supervision requirement
- Ordinary clothing without occupation-specific requirements
- Courses aimed at an entirely different profession
Records psychologists should keep
- Receipts for AHPRA registration, APS membership, and supervision fees
- Invoices for testing materials and assessment kit purchases
- CPD certificates and conference receipts
- Records supporting your home office claim (floor plan, hours log, or running-expense diary)
- Phone and internet usage records with private apportionment
- Evidence of any reimbursement to avoid double-claiming
Detailed deductions breakdown
For a longer walkthrough of psychologist deduction rules with ATO benchmarks and common over-claim areas, read the full deduction guide.
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.
Psychologist tax FAQs
Can psychologists claim supervision fees?
Generally yes, where the supervision is required to maintain your registration or area of practice endorsement and you paid the cost yourself.
Can psychologists claim testing materials?
Assessment kits, scoring software, and testing materials purchased for client use are generally deductible. Items costing $300 or less can usually be claimed immediately.
Can psychologists claim a home office?
If you see clients from a dedicated home consulting room, occupancy expenses may apply. For a home office used only for admin and report writing, the running-expenses method is typically used.
Tax Accuracy & Sources
This guide summarises common psychologist deduction patterns only. Always check whether the expense has a direct connection to earning your income, whether any private element needs apportionment, and whether your employer has already reimbursed you.
Uses 2025-26 ATO rates.