Business Consultant

Tax guide for New Zealand independent business consultants and management advisors

Allowable Expenses

• Home office — NZ$5/week flat rate or actual proportion of costs
• Professional memberships — Institute of Directors, NZ Institute of Management
• Client travel — Vehicle km rate (NZ$1.04/km) or logbook method
• Professional development — MBA modules, executive courses, leadership programmes
• Business tools — Project management software, CRM systems, reporting tools

Tax Tips

• Professional indemnity insurance is essential and fully deductible
• Client meals are 50% deductible — keep detailed records with business purpose
• Home office costs can be significant if you work primarily from home

Frequently Asked Questions

Can NZ business consultants claim client entertainment?

Entertainment expenses are 50% deductible in New Zealand. This includes client meals, drinks, and similar hospitality costs. Keep all receipts and record the business purpose and attendees.