Cleaner / Cleaning Contractor
Tax guide for New Zealand self-employed cleaners and cleaning contractors
Allowable Expenses
- Cleaning supplies — Chemicals, cloths, mops, vacuum consumables
- Equipment — Vacuum, mop, steam cleaner, commercial cleaning machines
- Vehicle expenses — Travel between cleaning jobs — km rate or logbook
- Uniform — Branded work clothing or uniforms required for the job
- Public liability insurance — Essential protection for cleaning contractors
Tax Tips
- Cleaning supplies used for client jobs are 100% deductible consumable costs
- Public liability insurance for cleaning contractors is a deductible business expense
- Track all travel between client properties with a mileage log
- Commercial cleaning equipment over NZ$1,000 must be depreciated — keep purchase receipts and note the date
Frequently Asked Questions
Do NZ cleaning contractors need to register for GST?
If your annual cleaning income exceeds NZ$60,000, you must register for GST and charge 15% on your services. Below NZ$60,000, GST registration is voluntary.
Can NZ cleaners claim cleaning chemicals and supplies as a deduction?
Yes. All cleaning products, detergents, cloths, and disposable supplies used for client jobs are fully deductible consumable business costs. Buy in bulk and keep your purchase receipts.
Is travel between client properties deductible for cleaners?
Yes. Driving between client properties during your working day is a deductible business journey. Keep a daily mileage log noting each property visited, the kilometres driven, and the purpose.
Can I claim a commercial vacuum or steam cleaner as a business expense?
Yes. Commercial cleaning equipment is a deductible business asset. Items under NZ$1,000 can be expensed immediately; items over NZ$1,000 must be depreciated over their useful life using IRD depreciation rates.