Restaurateur / Café Owner

Tax guide for New Zealand self-employed restaurant and café operators

Allowable Expenses

• Food & beverage costs — Ingredients, stock, beverages for sale
• Staff wages — All wages paid to employees (record as cost of employment)
• Rent & utilities — Premises rent, power, water, refuse
• Equipment & maintenance — Kitchen equipment maintenance, repairs
• Marketing — Website, social media ads, restaurant listing fees

Tax Tips

• Staff meal allowances have specific rules — get clarity from a tax agent on taxability
• Keep separate records of owner drawings vs business expenses
• Marketing costs including Google Business Profile and booking platform fees are deductible

Frequently Asked Questions

How does GST work for NZ restaurants and cafés?

Restaurants must register for GST if turnover exceeds NZ$60,000. You charge GST on all sales (menu prices typically include GST) and can claim back GST on business purchases. File GST returns regularly — most food businesses use monthly or bi-monthly filing.