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

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.