Electrician

Tax guide for New Zealand self-employed electricians and electrical contractors

Allowable Expenses

• Tools & equipment — Test equipment, hand tools, safety gear, power tools
• Vehicle expenses — Work van or ute — km rate or logbook, vehicle maintenance
• Licensing fees — Electrical Workers Registration Board (EWRB) licence
• Materials (non-billable) — Consumables used on jobs not charged to clients
• Safety gear — PPE, safety boots, high-vis clothing, safety equipment

Tax Tips

• EWRB licence renewal is a deductible professional fee
• A work vehicle used exclusively for work is 100% deductible — keep clear records
• Safety clothing required for work is deductible (unlike regular clothing)

Frequently Asked Questions

Can NZ electricians claim their work vehicle?

If your vehicle is used exclusively for work travel (excluding home-to-work commutes for a fixed workplace), you can claim actual costs or use the km rate. If there is also personal use, use the logbook method to establish business proportion.