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
• Vehicle costs for mobile massage services — travelling between client locations — are deductible at the IRD km rate

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.

Can I claim massage oils, linens, and consumables as a deduction?

Yes. Oils, towels, draping, hot stones, and other supplies used in client treatments are fully deductible consumable business costs. Keep monthly purchase receipts.

Is RMTNZ membership deductible for NZ massage therapists?

Yes. RMTNZ (Remedial Massage Therapist New Zealand) or other professional body membership fees are deductible professional expenses that directly support your practice.

Can I claim vehicle costs for mobile massage services?

Yes. Travel from your base to client homes or businesses for mobile massage services is a deductible business journey. Use the IRD kilometre rate (97c/km Tier 1) or the actual cost method.