Painter & Decorator

Tax guide for New Zealand self-employed painters and decorators

Allowable Expenses

• Tools & equipment — Brushes, rollers, spray equipment, ladders, scaffolding
• Vehicle expenses — Van or ute for equipment and material transport
• Safety equipment — PPE, respirators, safety harnesses, high-vis clothing
• Consumable materials — Masking tape, drop sheets, primer, cleaning materials
• Professional memberships — Master Painters NZ or MPIA membership

Tax Tips

• Master Painters NZ membership fees are a deductible professional expense
• Ladders and scaffolding costing over NZ$1,000 must be depreciated
• Masking tape, drop sheets, and cleaning materials are consumables — track and claim monthly
• Spray equipment and compressors over NZ$1,000 must be depreciated — maintain an asset register

Frequently Asked Questions

Can NZ painters claim paint and materials as business expenses?

Paint and materials purchased for client jobs are a cost of goods sold and are fully deductible in the year they are purchased. Keep all supplier invoices with job references.

Are spray equipment and ladders deductible for NZ painters?

Yes. Spray guns, ladders, and scaffolding used for painting jobs are deductible business assets. Items over NZ$1,000 must be depreciated; items under NZ$1,000 can be expensed immediately.

Can NZ painters claim safety equipment and PPE?

Yes. Respirators, safety harnesses, gloves, and other protective equipment required for painting work are fully deductible business expenses.

How does GST apply to painting contractor invoices?

If your annual revenue exceeds NZ$60,000, you must register for GST. Add 15% GST to your invoices for labour and any materials. You can then claim back GST on your paints, consumables, tools, and equipment purchases.