Tax deductions by occupation in New Zealand
What the work costs is much the same wherever you do it. How you claim it is not — so each guide below pairs the spending with the rules that apply in New Zealand. You report through an IR3 individual return, plus GST returns once registered.
Income tax in New Zealand
Self-employed income is declared in your individual return and taxed at the personal rates. There is no tax-free threshold — tax applies from the first dollar — and once your tax bill passes the threshold you move onto provisional tax, paying in instalments through the year.
GST in New Zealand
- Rate
- 15%
- Registration
- NZD 60,000 turnover/yr
- Returns
- Monthly, 2-monthly or 6-monthly
- Authority
- Inland Revenue
This is general information, not personal tax advice — what you can claim depends on your circumstances, so check with Inland Revenue or a registered tax adviser, and keep records to back up every claim.
How New Zealand treats the big three
Vehicle and travel
Vehicle costs are claimed on the business-use share, using either a logbook or Inland Revenue’s kilometre rates.
Home workspace
The business-use share of home costs is claimable, worked out from the area used for work or using the square-metre rate option.
Equipment and higher-cost gear
Assets over the low-value threshold are depreciated at Inland Revenue’s rates rather than claimed in full up front.
Worth knowing in New Zealand
Provisional tax catches people in year two. Your first year has no instalments, then the next year you can face both the previous year’s bill and the new year’s instalments at once — so it is worth setting money aside before it arrives.
Guides for New Zealand
Content creators & influencers
As a content creator you can generally claim the gear, software, phone and internet you use to make content — and the part most people miss is that gifted products and platform tips count as income you must declare.
- Gifted products count at their resale value
- Brand-paid videos can arrive with tax withheld
Streamers & gamers
As a streamer you can generally claim the PC, peripherals and capture gear you stream with, plus the work share of your internet — and subs, bits, donations and tournament winnings from a business activity are income you declare.
- Games, expansions and in-game buys can be deductible
- Esports prize money depends on your circumstances
Online sellers & resellers
If you sell online you can generally claim the cost of your stock, platform and payment fees, packaging and postage — and the point where a hobby becomes a business is what decides whether you declare the income at all.
- Buying stock to resell usually means business
- Claim GST on second-hand stock from private sellers
Designers & digital freelancers
As a designer you can generally claim your software subscriptions, the hardware you work on, portfolio and website costs, and the materials that go into the work.
- Spread a copyright lump sum over earlier years
- Opt in to tax withheld from design contracts
Performing artists & musicians
As a performing artist you can generally claim your instruments and equipment, coaching and lessons that maintain your craft, agent commission, and travel to auditions and performances.
- Gig fees usually arrive with 20% already deducted
- Koha, tips, food and door takings all count
Australia has the full set — all 26 occupation guides.
Self-employed tax in New Zealand — common questions
When do I need to register for GST in New Zealand?
Once your turnover passes the registration threshold in any 12-month period, or if you expect it to. Below that, registering is optional — and worth weighing, since it lets you claim GST on business purchases but adds regular returns. This is general information, not personal tax advice — what you can claim depends on your circumstances, so check with Inland Revenue or a registered tax adviser, and keep records to back up every claim.
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