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Business income tax
Te take whiwhinga pakihi
Claiming business expenses: Entertainment expenses

Entertainment expenses

  • If you provide entertainment for staff or clients, some of these business entertainment expenses are tax deductible.
  • Some examples of fully deductible entertainment expenses are food and drink:
    • while travelling on business
    • at promotions open to the public
    • at certain conferences.
  • Some other entertainment expenses are only 50% deductible. See our booklet Entertainment expenses (IR268) for more information.
  • To support your claims for business entertainment expenses you should keep invoices and receipts.

 


Date published: 14 Oct 2004

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