Courier Driver

Tax guide for New Zealand self-employed courier drivers and delivery contractors

Allowable Expenses

• Vehicle running costs — Fuel, tyres, oil, WOF, registration, maintenance
• Vehicle depreciation — Depreciation on delivery vehicle — business proportion
• Mobile phone — Business proportion of phone for delivery app and navigation
• Protective clothing — High-vis, wet weather gear required for work
• Insurance — Vehicle insurance, public liability insurance

Tax Tips

• Track all kilometres driven for deliveries — logbook method is ideal for couriers
• Data plans for delivery apps are a deductible business expense
• Vehicle tyres, a major cost for high-km couriers, are 100% deductible if exclusively for work

Frequently Asked Questions

How do NZ courier drivers claim vehicle expenses?

The logbook method is recommended for courier drivers due to high business use. Maintain a logbook for 3 months to establish your business use percentage, then apply that to actual vehicle costs throughout the year.