Plumber

Tax guide for New Zealand self-employed plumbers and gasfitters

Allowable Expenses

• Tools & specialist equipment — Pipe tools, leak detection equipment, drain cameras
• Vehicle expenses — Service van, fuel, WOF, registration, maintenance
• Licensing fees — Plumbers, Gasfitters and Drainlayers Board (PGDB) licence
• Materials (non-billable) — Small fittings, tape, sealants not charged to clients
• Safety equipment — PPE, safety boots, protective clothing

Tax Tips

• PGDB annual licence fee is a fully deductible professional expense
• Track all vehicle costs — work vans are a significant deductible expense for plumbers
• Tool insurance and equipment cover are deductible business expenses
• Drain cameras and specialist diagnostic tools over NZ$1,000 must be depreciated — maintain an asset register

Frequently Asked Questions

Are PGDB licensing fees deductible for NZ plumbers?

Yes. PGDB annual practising licence fees are a deductible business expense for self-employed plumbers, gasfitters, and drainlayers.

Can NZ plumbers claim materials used on jobs as a business expense?

Yes. Materials purchased and consumed in completing client jobs are a cost of goods sold, fully deductible. Where materials are billed to the client, the revenue and cost net off. Keep all supplier invoices.

How do NZ plumbers handle GST on materials and labour?

If you are GST-registered, charge 15% GST on both labour and materials included in your invoice. You can claim back GST on materials, tools, and other business inputs. Keep detailed tax invoices for all purchases.

Is a service van fully deductible for NZ plumbers?

If your van is used exclusively for business (carrying tools and materials to jobs), its running costs — fuel, WOF, registration, servicing — are 100% deductible. If there is any personal use, apply the business-use percentage from your logbook.