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What Expenses Can NZ Small Businesses and Tradies Claim?

Paymate Team
9 January 2026
7 min read

What Expenses Can NZ Small Businesses and Tradies Claim?

If an expense helps you earn income, it is usually claimable. If it is partly personal, it must be apportioned.

That sounds simple, but real life is messy.


Common Claimable Expenses

  • Tools and equipment
  • Vehicle costs
  • Phone and internet
  • Accounting and software
  • Insurance
  • Work clothing and PPE

Mixed Use Expenses

Some expenses must be split:

  • Vehicles
  • Home office
  • Phone plans
Only the business portion is deductible.


What Often Gets Claimed Incorrectly

  • Private groceries
  • Personal clothing
  • Family holidays
  • Full vehicle costs without logs
These trigger IRD scrutiny.


Summary

Claim everything you are entitled to, but only what you can justify.


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