Physiotherapist

Tax guide for New Zealand self-employed physiotherapists in private practice

Allowable Expenses

• Physiotherapy Board registration — Annual practising certificate and APC fees
• Professional indemnity insurance — Required coverage for private practice
• Clinic consumables — Gloves, gel, draping, exercise bands, equipment
• CPD and training — Post-graduate courses, professional seminars
• Clinic rent — Room rental at clinic, consulting space fees

Tax Tips

• Physiotherapy Board APC fees are fully deductible each year
• ACC contracts may affect your tax position — keep ACC income separate from private fees
• Consumables used in treatment sessions are 100% deductible business costs
• Professional supervision costs required by the Physiotherapy Board are deductible professional development expenses

Frequently Asked Questions

Is ACC income subject to GST for NZ physiotherapists?

Generally, services funded by ACC are exempt from GST. Private physiotherapy services may be subject to GST if your total taxable turnover exceeds NZ$60,000. Consult a tax agent to confirm your specific GST position.

Are Physiotherapy Board APC fees deductible?

Yes. Annual Physiotherapy Board Annual Practising Certificate fees are a fully deductible professional expense for self-employed physiotherapists.

Can I deduct the cost of clinic consumables (gloves, gel, exercise bands)?

Yes. All consumable supplies used in the course of treating clients — gloves, gel, bandaging, exercise resistance bands — are deductible business costs of goods consumed. Keep purchase receipts throughout the year.

Is professional supervision deductible for NZ physiotherapists?

Yes. Professional supervision costs paid to maintain clinical standards and competence are deductible as professional development expenses.