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
• Use a per-event cost tracking system (Xero projects or job sheets) so you can see profit per event and have clear records for your IR3

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.

Are food ingredient costs deductible for NZ caterers?

Yes. All food and beverage ingredients purchased specifically for client events are a direct cost of goods sold and are fully deductible. Keep purchase receipts matched to each event or booking.

Can NZ caterers claim commercial kitchen hire?

Yes. Fees for hiring a commercial kitchen to prepare food for client events are fully deductible business expenses. Keep the hire invoices and note which events or dates each booking relates to.

How do NZ caterers track income and expenses across multiple events?

Use cloud accounting software (Xero, MYOB) to create a job or project for each event. Record all income and costs against each job. This makes it easy to calculate profit per event and gives accurate records for your IR3 and GST returns.