Business Travel & Accommodation — New Zealand Tax Rules

Claim flights, accommodation, and meal costs when travelling away from your normal business location for work.

Claimable: Fully claimable · Tax authority: Inland Revenue

Inland Revenue Rules

• Domestic and international airfares for genuine business travel are fully deductible.
• Accommodation (hotels, Airbnb, serviced apartments) when away from home overnight for business is claimable.
• Meals and incidentals while travelling for business — away from your regular place of business — are deductible at reasonable amounts.
• Travel for combined business and personal purposes must be apportioned — claim only the costs that would have been incurred for the business-only portion.
• Regular daily commuting from home to a fixed workplace is NOT deductible.
• Taxi, rideshare (Uber, Ola), and public transport costs for business journeys are fully deductible.

Limits

No fixed cap — claims must be reasonable and proportionate. Luxury upgrades not required for the business purpose cannot be claimed in full.

Worked Example

Sam flies from Wellington to Auckland for a two-day client workshop. He claims: Air NZ return flight NZ$380, two nights hotel NZ$360, airport taxis NZ$60, meals NZ$90. Total claim: NZ$890. He kept all receipts and noted the client name and purpose in his records. An extra personal night he added to the trip — NZ$180 hotel + NZ$40 meals — is not claimed.

Record Keeping

• Keep all booking confirmations, e-tickets, and receipts for travel expenditure
• Record the business purpose and client or project for each trip
• Separate the business and personal components of any dual-purpose trips
• Keep meal receipts with the date and location noted
• Retain accommodation invoices showing the business dates of stay

Frequently Asked Questions

Can I extend a business trip for a personal holiday?

Yes, but only claim the business-related costs. Extra accommodation nights, meals during the personal extension, and any tourist activities are personal and not deductible. If the return airfare is the same regardless of the extended stay, the full return fare is still deductible as the business cost would have been the same.

Are Uber and taxi fares for business journeys deductible?

Yes. Rideshare and taxi costs for business journeys — travelling to client meetings, the airport, or work sites — are fully deductible. Keep the app receipts or paper receipts and note the business purpose of each journey.

Can I claim an overseas business trip in full?

If the trip is wholly for business purposes, claim all costs in full. If you combine business and personal elements (for example, 3 business days and 4 personal days), apportion costs on a reasonable basis — typically the number of days. Claim the business proportion of flights, accommodation, and meals.

Is travel to industry conferences or training events claimable?

Yes. Travel and accommodation to attend conferences, seminars, or training events directly related to your current business are deductible as business travel. Keep the event programme as evidence of the business purpose alongside your travel receipts.

How do I record business travel costs in myIR when filing my IR3?

In myIR, enter all business travel costs — flights, accommodation, transport, and meals while away — in the 'Expenses' section of your IR3 return. You do not need to list each trip separately; enter the annual total. Keep all receipts, booking confirmations, and a brief note of the business purpose for each trip as supporting records in case IRD requests them.