Massage Therapist

Tax guide for New Zealand self-employed massage therapists

Allowable Expenses

• Room rental — Therapy room or salon booth rental fees
• Treatment consumables — Massage oils, linens, towels, hot stones
• Massage table & equipment — Portable massage table, warmer, accessories
• Professional registration — RMTNZ membership or other professional body fees
• CPD courses — Specialist techniques, continued massage training

Tax Tips

• RMTNZ registration fees are deductible professional expenses
• Linens, oils, and consumables are 100% deductible business costs
• ACC levies as a self-employed person are not deductible business expenses

Frequently Asked Questions

Do NZ massage therapists need to register for GST?

If your massage therapy income exceeds NZ$60,000 per year, you must register for GST. Massage services are standard-rated for GST (15%) unless specifically exempt.