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
- Dental equipment servicing costs — X-ray calibration, chair maintenance — are deductible operating expenses in the year incurred
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.
Are Dental Council APC fees deductible for NZ dentists?
Yes. Annual Dental Council Annual Practising Certificate fees are a fully deductible professional expense for self-employed dental professionals.
Can NZ dentists claim dental consumables and supplies?
Yes. Gloves, masks, dental materials, anaesthetic, and sterilisation supplies consumed in treating patients are fully deductible as cost of goods. Keep monthly purchase invoices from dental suppliers.
Is professional indemnity insurance deductible for NZ dental professionals?
Yes. NZDIS or similar professional indemnity insurance is a fully deductible business expense for self-employed dentists and dental therapists. It is both required by the Dental Council and commercially essential.