Personal Trainer

Tax guide for New Zealand self-employed personal trainers and fitness coaches

Allowable Expenses

• Gym rent / facilities — Rent paid to gyms for training space, session fees
• Equipment — Weights, resistance bands, training tools used with clients
• Continuing education — REPS-approved courses, fitness certifications, CPD
• Vehicle expenses — Travel to client locations or outdoor training sites
• Professional memberships — REPS NZ registration and annual fees, fitness associations

Tax Tips

• REPS NZ registration fee is a deductible professional expense
• Equipment used exclusively for client training is 100% deductible
• Gym rent paid for client sessions is fully deductible
• Public liability insurance is essential for personal trainers and is fully deductible as a business expense

Frequently Asked Questions

Can NZ personal trainers claim gym membership fees?

No — personal gym membership fees for your own fitness are not deductible. However, rent paid to gyms for client training space, plus equipment used exclusively for client sessions, are fully deductible business expenses.

Are REPS NZ registration fees deductible?

Yes. Annual REPS NZ registration fees are a deductible professional expense for self-employed personal trainers who use their registration to demonstrate qualification to clients.

Can I claim professional indemnity insurance as a personal trainer?

Yes. Public liability and professional indemnity insurance are essential for personal trainers working with clients. Both are fully deductible business expenses.

Do NZ personal trainers need to register for GST?

If your annual income from personal training exceeds NZ$60,000, GST registration is mandatory. Personal training services are standard-rated at 15% GST.