Tax for self-employed New Zealanders works differently from PAYE employment. You are responsible for calculating and paying your own tax — including provisional tax instalments, GST (if applicable), and filing your own IR3 return each year.
Guides in This Section
- Self-Employed Tax Guide NZ — the complete overview for sole traders and contractors
- Provisional Tax Explained — what it is, the three methods, instalment dates
- Contractor vs Employee: Tax Differences — the status test and what it means for your tax
- Business Expenses You Can Claim — the full list of allowable deductions
- Home Office Deduction NZ — floor area method, actual costs, how to calculate your proportion
- Vehicle Expenses NZ — logbook method vs IRD mileage rate (73c/km), what you can claim
- ACC for Self-Employed NZ — CoverPlus vs CoverPlus Extra, levy rates, what’s covered
- Schedular Payments & Withholding Tax — how withholding tax works for contractors
- Sole Trader Tax Return Guide — step-by-step IR3 filing for sole traders
- TradeMe & Online Selling Tax NZ — when TradeMe selling becomes taxable income, hobby vs business test
- Depreciation Rates NZ — IRD rates for common assets, DV vs SL methods, $1,000 low-value threshold
Key Deadlines for Self-Employed
| Event | Date |
|---|---|
| Provisional tax — 1st instalment | 28 August |
| Provisional tax — 2nd instalment | 15 January |
| Provisional tax — 3rd instalment | 7 May |
| IR3 due (self-filers) | 7 July |
| IR3 due (with tax agent) | 31 March (following year) |
| GST returns (2-monthly, period ending 31 March) | 7 May |