Horticulturalist / Market Gardener

Tax guide for New Zealand self-employed horticulturalists and market gardeners

Allowable Expenses

• Seeds, seedlings & plants — Growing stock costs for the season
• Irrigation & equipment — Irrigation systems, growing infrastructure
• Agrichemicals — Pesticides, fungicides, fertilisers
• Seasonal labour — Wages paid to pickers and seasonal workers
• Packaging & transport — Produce packaging, cool store costs, freight

Tax Tips

• Crop growing costs are generally deductible as incurred, not when the crop is sold
• Pack shed and cool store costs are deductible business expenses
• Record and claim all agrichemical costs with detailed records per application

Frequently Asked Questions

Can NZ market gardeners deduct crop growing costs immediately?

Generally yes — growing costs (seeds, agrichemicals, labour) are deductible in the year they are incurred, not when the crop is sold. Keep detailed records of all inputs per growing season.