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
• Keep clear invoices for every student session — this supports income records and proves the business nature of your expenses

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.

Can NZ tutors claim teaching materials as a deduction?

Yes. Workbooks, textbooks, printing, and stationery purchased specifically for use with students are fully deductible business expenses. Keep receipts and note which materials are for student use.

Is Zoom or an online tutoring platform subscription deductible?

Yes. Video conferencing subscriptions, online tutoring platform fees, and scheduling tools used for client sessions are fully deductible business expenses.

How do NZ tutors handle provisional tax?

If your residual income tax exceeds NZ$5,000 in a year, you enter the provisional tax system. You can use the standard 105% uplift method or the Accounting Income Method (AIM) for more accurate quarterly payments.