Office Supplies & Stationery — New Zealand Tax Rules

Claim the cost of stationery, postage, printer consumables, and office furniture used in your NZ business.

Claimable: Fully claimable · Tax authority: Inland Revenue

Inland Revenue Rules

• Stationery, paper, pens, folders, and office consumables used for business are fully deductible.
• Postage and courier fees for business correspondence and deliveries are claimable.
• Printer ink, toner, and photocopy costs for business use are deductible.
• Office furniture and equipment costing NZ$1,000 or less (GST exclusive) per item can be expensed immediately as low-value assets.
• Items over NZ$1,000 — a premium standing desk, large filing cabinet — must be depreciated over their useful life.
• Shared supplies bought for mixed personal and business use must be apportioned; supplies used solely for business can be claimed in full.

Limits

No cap on consumables. Furniture and non-consumable items: NZ$1,000 low-value threshold for immediate expensing; above NZ$1,000, depreciate.

Worked Example

Isla runs a home-based consulting business. She buys: NZ$120 stationery, NZ$85 printer ink, NZ$140 postage/courier, NZ$320 desk organiser and accessories, and NZ$650 ergonomic chair (under NZ$1,000 — expensed immediately). All purely for business. Total 2024/25 claim: NZ$1,315.

Record Keeping

• Keep all purchase receipts and tax invoices for office supplies
• Separate business supplies from personal household purchases
• Record postage costs with a note of the business correspondence they relate to
• For furniture, record purchase date and cost for the low-value asset test
• Maintain a depreciation schedule for any furniture items over NZ$1,000

Frequently Asked Questions

Can I claim a desk and chair for my home office?

Yes. Office furniture used for business is deductible. If the desk or chair costs NZ$1,000 or less (GST exclusive), claim it immediately as a low-value asset. If it costs over NZ$1,000, you must depreciate it over its useful life. Furniture used partly personally needs to be apportioned.

Are packaging and shipping materials deductible?

Yes. Packaging materials (boxes, bubble wrap, tape), courier bags, and shipping costs for business orders and deliveries are fully deductible as business office and distribution costs.

Can I claim printer and photocopying costs?

Yes. Printer ink, toner cartridges, paper, and commercial printing costs for business use are fully deductible consumable office expenses. If the printer is used partly for personal printing, apply a business-use proportion.

What if I buy office supplies from a supermarket along with personal groceries?

Only the business-related items on the receipt are deductible. Keep the receipt and mark which items are business. If this happens frequently, a separate shopping trip for business supplies makes record-keeping cleaner and easier to justify to IRD.

Do office supply costs affect my Provisional Tax obligations?

Yes — all deductible expenses, including office supplies, reduce your taxable net profit. A lower net profit reduces your Residual Income Tax (RIT), which in turn lowers your Provisional Tax instalments. If your total deductions bring your RIT below NZ$5,000 for the year, you may exit provisional tax altogether. Keep your expenses accurately recorded in myIR to get the correct result.