Caterer

Tax guide for New Zealand self-employed caterers and event food businesses

Allowable Expenses

• Food & ingredients — All ingredients and food products purchased for events
• Equipment — Chafing dishes, serving equipment, transport containers
• Vehicle expenses — Van for food transport and event travel
• Kitchen hire — Commercial kitchen rental for food preparation
• Marketing — Website, social media, business directory listings

Tax Tips

• Commercial kitchen rental costs are 100% deductible for caterers without their own premises
• Food purchased specifically for client events is a direct cost of goods sold
• Vehicle costs for catering delivery are deductible — keep a mileage log

Frequently Asked Questions

Do NZ caterers need to register for GST?

If your annual catering turnover exceeds NZ$60,000, you must register for GST. Catering services are standard-rated at 15% GST.