Landscaper / Gardener

Tax guide for New Zealand self-employed landscapers and garden maintenance contractors

Allowable Expenses

• Tools & equipment — Mowers, trimmers, blowers, hand tools, irrigation equipment
• Vehicle & trailer — Ute, trailer, and transport for equipment
• Plants & materials — Plants, soil, mulch, aggregates for client jobs
• Fuel & running costs — Petrol for tools and vehicle, oil changes
• Professional memberships — Horticulture NZ or NZILA membership

Tax Tips

• Plants and materials purchased specifically for client jobs are a cost of goods sold
• Equipment maintenance (mower servicing, blade sharpening) is fully deductible
• A trailer used exclusively for work is a deductible business asset

Frequently Asked Questions

Can NZ landscapers claim their trailer as a business expense?

Yes. A trailer used exclusively for your landscaping business is a deductible business asset. If it costs over NZ$1,000, it must be depreciated over its useful life using IR depreciation rates.