No. For most Australians, the cost of hearing aids is not tax deductible on their income tax return.

The ATO considers hearing aids an expense of a private or domestic nature, designed to overcome a personal medical condition. This means the expense doesn't qualify as a straight deduction under the general rules. For example, a deduction is generally not allowed for medical appliances like spectacles, wheelchairs, or hearing aids, as the primary purpose is assisting with personal health, not earning income.

The net Medical Expenses Tax Offset (NMETO), which once allowed people to claim a portion of their net medical expenses including hearing aids, is no longer available for the majority of claims.

The NMETO was phased out and is generally unavailable for out-of-pocket medical expenditures from 1 July 2019 onwards. There are specific, very limited exceptions related to disability aids, attendant care, or aged care that may allow a claim for the final remaining years of the offset (up to the 2018-2019 income year). If you fall into one of these specific categories, you must check the ATO website directly or consult a tax professional.

The key takeaway is to focus on other, more reliable financial solutions to manage the cost of your hearing health, which we cover below.

The HSP is the most significant way to receive assistance for your hearing care. This program provides eligible people with a voucher for free or subsidised hearing aids, ongoing care services, and maintenance.

Who is eligible for the HSP Voucher?

You are likely eligible for a fully subsidised HSP voucher if you are an Australian citizen or permanent resident aged 21 years or older and hold one of the following:

• A Pensioner Concession Card.
• A Department of Veterans’ Affairs (DVA) Gold or White Repatriation Health Card (specifying hearing loss).
• A Centrelink Sickness Allowance.

If you meet the criteria, Amplifon can process your application and help you use your voucher to access a wide range of latest technology hearing aids, often with no or minimal 'gap' payment. Conditions apply under the Hearing Services Program.

If you have private health insurance, especially with Extras cover, you are highly likely to be eligible for a rebate on the cost of your new hearing aids.

How does my private health fund help?

• The benefit amount varies widely between funds and policies (e.g., from Bupa, Medibank, HCF, etc.).
• Your health fund may offer a rebate on the cost of the device itself, the initial consultation, or even ongoing care services.
• The rebate is often available every few years (e.g., 3 to 5 years).

Tip: We strongly recommend you contact your private health insurer before your appointment and ask three specific, practical questions: "What is my total hearing aids rebate limit? How often can I claim it? Does my cover include audiology appointments or repairs?"

For eligible participants, the NDIS provides funding for a range of supports, which can include hearing aids, assistive listening devices, repairs, batteries, and audiology assessments.

Who should look into the NDIS?

• Australians under the age of 65 who have a permanent and significant disability that substantially affects their ability to participate in everyday activities.

We can help you navigate navigate if you are eligible for funding and support needed for your plan.

The ATO generally does not allow a tax deduction for hearing aids, even if they are necessary for your job.

The ATO views these appliances as private expenses, required to manage a personal medical condition. Howver, if you have hearing loss related to your employment (e.g., noise exposure), you may be eligible to claim the cost of hearing aids through Workers’ Compensation in your state (such as WorkCover in Victoria).

No, the ongoing costs of batteries, repairs, and maintenance are not tax deductible for most individuals.

These are also considered private expenses. However, if you are an eligible Hearing Services Program (HSP) voucher holder, the program typically includes an annual maintenance agreement that covers free batteries and repairs, effectively eliminating these long-term expenses for you.

Yes, hearing aids and their spare parts are considered GST-free in Australia.

This means that you do not pay the 10% Goods and Services Tax on the purchase price of the device itself. This is an immediate and tangible saving that is applied at the point of purchase, rather than through a complex tax claim process.

No, a family member or carer generally cannot claim the cost of your hearing aids as a tax deduction or offset.

Since the medical expenses tax offset is no longer available, the ability to claim these costs for a dependant has also been phased out. The best way for your family to support you financially is to help you check your eligibility for government funding programs like the HSP or NDIS, or to investigate private health fund rebates.