Tax Agent

Tax guide for New Zealand self-employed tax agents and registered preparers

Allowable Expenses

• Tax software — MYOB Tax, CCH iFirm, Xero Tax — agent software licences
• IR registration costs — Tax agent status registration and annual renewal
• Professional indemnity insurance — Essential for registered tax agents
• CPD training — Tax law updates, seminars, professional development
• Home office or practice — Office costs at business proportion

Tax Tips

• Tax agent software licences are 100% deductible as core business tools
• IR registration fees as a tax agent are deductible professional expenses
• Professional indemnity insurance is both mandatory and deductible

Frequently Asked Questions

Do NZ tax agents have extended IR3 filing deadlines?

Yes. Registered tax agents can access extended filing deadlines for their clients' IR3 returns through the IR's tax agent extension scheme. Your own IR3 as a sole trader tax agent is still due 7 July (unless you have agent status for your own return).