Dental Professional

Tax guide for New Zealand self-employed dentists and dental therapists

Allowable Expenses

• Dental Council registration — Annual APC from Dental Council of NZ
• Dental supplies & consumables — Gloves, masks, dental materials, sterilisation supplies
• Equipment maintenance — X-ray servicing, dental chair maintenance
• Professional indemnity insurance — NZDIS or similar dental indemnity
• CPD courses — Required continuing education for dental registration

Tax Tips

• Dental Council APC fee is a deductible annual professional expense
• Dental consumables used in treatment are 100% deductible cost of sales
• Specialist dental CPD courses are deductible professional development

Frequently Asked Questions

Do NZ dental practices need to register for GST?

Most dental services are exempt from GST in New Zealand, as they are health services. However, some cosmetic dental services may be taxable. Consult a tax agent to confirm your GST position.