Yoga Instructor

Tax guide for New Zealand self-employed yoga instructors and mindfulness teachers

Allowable Expenses

• Studio rental — Class venue hire, retreat venue costs
• Training & certification — Yoga Alliance registration, advanced teacher training
• Props & equipment — Mats, blocks, straps, bolsters for class use
• Vehicle expenses — Travel to client locations and class venues
• Online platform — Zoom, Mindbody, website costs for online classes

Tax Tips

• Yoga Alliance membership fees are a deductible professional subscription
• Props purchased for class use are business assets — items over NZ$1,000 need depreciation
• Online class platform subscriptions are fully deductible business costs
• Travel to each studio or client location is a deductible business journey — keep a mileage log

Frequently Asked Questions

Do NZ yoga instructors need to charge GST?

If your annual income from teaching yoga exceeds NZ$60,000, you must register for GST and charge 15% GST on your class fees. Below this threshold, GST registration is voluntary.

Can I claim Yoga Alliance registration fees as a deduction?

Yes. Yoga Alliance or other professional body registration fees used to demonstrate your qualifications to students are deductible professional expenses.

Are retreat and advanced teacher training costs deductible?

Professional development training that directly improves your yoga teaching skills — such as advanced teacher training programmes — is deductible. Personal retreat costs with no direct teaching benefit are not.

Can I claim studio hire for classes as a business expense?

Yes. Venue hire for yoga classes — whether a regular studio, community hall, or outdoor space — is a fully deductible business expense. Keep the booking invoices or receipts.