Psychologist / Counsellor

Tax guide for New Zealand self-employed psychologists and counsellors

Allowable Expenses

• Professional registration — Psychology Board APC fees, NZPB annual registration
• Professional indemnity insurance — Essential for all psychology practitioners
• Supervision costs — Professional supervision fees — deductible development cost
• Therapy materials — Assessment tools, psychological tests, CBT workbooks
• Consulting room rent — Private practice room or clinic rental

Tax Tips

• Professional supervision costs are a deductible business expense for psychologists
• Psychology Board annual practising certificate is fully deductible
• CPD courses, seminars, and professional conference attendance are deductible

Frequently Asked Questions

Are supervision costs deductible for NZ psychologists?

Yes. Professional supervision required for maintaining registration and professional competence is a deductible business expense for self-employed psychologists and counsellors.