Music Teacher
Tax guide for New Zealand self-employed music teachers and performers
Allowable Expenses
- Instrument costs — Instruments, strings, reeds, maintenance for teaching
- Music & scores — Sheet music, method books, digital sheet music subscriptions
- Studio / teaching space — Rent for teaching studio or home room proportion
- Vehicle expenses — Travel to students or performance venues
- Professional memberships — Music teachers' associations, SOUNZ, MENZA
Tax Tips
- Music scores purchased for student use are deductible teaching materials
- Instrument repairs and maintenance for teaching instruments are 100% deductible
- Recital and concert costs for student performances may be deductible
- MENZA membership fees are a deductible professional subscription for NZ music educators
Frequently Asked Questions
Can NZ music teachers claim instrument costs?
Yes, instruments used for teaching can be claimed. If an instrument is also used personally, only the business proportion is deductible. Instruments costing over NZ$1,000 must be depreciated over their useful life.
Is sheet music purchased for student use deductible?
Yes. Method books, sheet music, and digital music subscriptions (IMSLP pro, Sheet Music Plus) purchased for teaching are deductible business expenses. Keep receipts.
Can music teachers claim studio or teaching space hire?
Yes. Rent paid for a teaching studio or music room used exclusively for lessons is a fully deductible business expense. If you teach from a dedicated home room, claim the business proportion of household costs for that space.
Do NZ music teachers need to register for GST?
If your annual income from music tuition exceeds NZ$60,000, GST registration is mandatory. Private music lessons are standard-rated at 15% GST.