Mahi ā-kiri Self-employed

Self-employed people carry out business activity on their own. Self-employment includes contracting, working as a sole trader and small business owners.

Usually, a self-employed person can start in business without following any formal or legal set up tasks.

Tax summary

If you're self-employed you use your individual IRD number to pay tax. You pay tax on net profit by filing an individual income return.

You can claim back expenses for business activity that you carry out. You need to register for GST if you earn over $60,000 a year.

COVID-19

We understand that the COVID-19 outbreak has created a lot of uncertainty for customers. Many customers will have a sudden reduction of income and may be in receipt of a leave subsidy. We want to help customers understand the tax implications of these changes.

COVID-19 Self-employed