Training Consultant

Tax guide for New Zealand self-employed corporate trainers and facilitators

Allowable Expenses

• Training materials — Workbooks, slides, props, activity kits for workshops
• Venue hire — Workshop rooms, conference centre hire for training days
• Technology tools — Mentimeter, Kahoot, video conferencing, LMS platforms
• Professional development — Facilitator training, coaching qualifications, ICF membership
• Vehicle expenses — Travel to client sites and training venues

Tax Tips

• ICF coaching membership fees are a deductible professional subscription
• Workshop venue hire costs are fully deductible business expenses
• Presentation tools and LMS subscriptions are 100% deductible
• Professional indemnity insurance for training consultants is both essential and fully deductible

Frequently Asked Questions

Can NZ training consultants claim venue hire as a business expense?

Yes. Workshop and conference room hire directly related to delivering client training is a deductible business expense. Keep the venue invoice showing the purpose and date of the booking.

Are ICF coaching membership fees deductible for training consultants?

Yes. International Coach Federation (ICF) and other professional coaching or facilitation body membership fees are deductible professional expenses for self-employed trainers and facilitators.

Can I claim digital tools like Mentimeter or Miro as a business expense?

Yes. Workshop facilitation tools, interactive presentation platforms, and LMS subscriptions used to deliver client training are fully deductible business software expenses.

How do NZ training consultants invoice GST on training programmes?

Corporate training services are standard-rated at 15% GST. If your turnover from training exceeds NZ$60,000, register for GST, add 15% to your invoices, and claim back GST on your training materials and costs.