Truck Driver / Owner-Operator

Tax guide for New Zealand self-employed truck drivers and transport owner-operators

Allowable Expenses

• Vehicle running costs — Fuel, oil, tyres, maintenance, WOF, registration
• Truck finance interest — Interest on truck loans is a deductible business expense
• Road user charges (RUC) — NZ Road User Charges for diesel vehicles
• Insurance — Truck insurance, public liability, cargo insurance
• Licence fees — Heavy motor vehicle licence, transport service licence

Tax Tips

• RUC (Road User Charges) are a deductible business expense for owner-operators
• Truck loan interest is deductible — keep loan statements showing interest component
• If you have a dedicated office at home for dispatch/admin, claim the home office proportion

Frequently Asked Questions

Are Road User Charges (RUC) deductible for NZ truck drivers?

Yes. Road User Charges (RUC) paid for diesel or other vehicles required to display a licence are a deductible business operating expense for owner-operator truck drivers.