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
• Assessment tool licences (standardised psychological tests) are deductible business tools — renew and claim annually

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.

Are Psychology Board APC fees deductible?

Yes. Annual Psychology Board practising certificate fees are a deductible professional expense for self-employed psychologists and counsellors.

Can I claim psychology assessment tools and test materials?

Yes. Psychological assessment tools, licences for standardised tests, and clinical workbooks used with clients are deductible business expenses. Keep purchase invoices and renew annually where required.

Is private practice consulting room rental deductible?

Yes. Room rental at a clinic or consulting space used to see clients is a fully deductible business expense. If you see clients from home, claim the proportion of home costs attributable to your consulting room.