Viticulturalist / Winemaker

Tax guide for New Zealand self-employed viticulturalists and boutique winemakers

Allowable Expenses

• Vineyard development costs — Trellis, irrigation, establishment plantings
• Winemaking inputs — Grapes, yeast, filtration, barrels, chemicals
• Viticulture labour — Pruning, harvest labour, pest control
• Wine tourism costs — Cellar door operations, tasting room expenses
• Packaging — Bottles, labels, corks, boxes

Tax Tips

• Vineyard establishment costs may need to be capitalised over several years — get tax advice
• Wine inventory valuation matters for tax — use the appropriate inventory method
• Cellar door entertainment and hospitality may have partial entertainment deductibility

Frequently Asked Questions

How is wine inventory valued for NZ tax purposes?

Wine inventory can be valued at cost (including direct production costs) or at market value. The choice of inventory valuation method affects your taxable income significantly. Consult a rural accountant familiar with winery taxation.