Tutor / Private Teacher

Tax guide for New Zealand self-employed tutors and private teachers

Allowable Expenses

• Teaching materials — Workbooks, textbooks, stationery, printing costs
• Online platform — Zoom subscription, tutoring platform fees, scheduling apps
• Home office / tutoring room — Space used for tutoring sessions — proportion of costs
• Vehicle expenses — Travel to student homes or tutoring centres
• Professional development — Teaching qualifications, curriculum training

Tax Tips

• Teaching materials purchased specifically for students are 100% deductible
• If you use a dedicated tutoring room, claim the proportion of home costs
• Online tutoring platforms and video conferencing subscriptions are deductible

Frequently Asked Questions

Do NZ tutors need to pay GST?

If your annual tutoring income exceeds NZ$60,000, you must register for GST. Tuition services are subject to 15% GST. Below NZ$60,000, GST registration is voluntary.