Expense rules in New Zealand.
All IRD rules: 15% GST, mileage rate, daily allowance and VAT recovery rules in New Zealand.
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1Expense rules & reclaimable VAT
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Business meals (entertainment) | 15% | 50% deductible | Entertainment rules |
| Travel meals | 15% | 100% reclaimable | Daily allowance cap |
| Accommodation | 15% | 100% reclaimable | Tax invoice required |
| Fuel | 15% | 100% reclaimable | Business records |
| Train / flight | 15% | 100% reclaimable | Public transport |
| Taxi / Uber | 15% | 100% reclaimable | Receipt required |
| Client gifts | 15% | Limited | Entertainment limit |
| Parking | 15% | 100% reclaimable | Tax invoice |
Tax invoice
Full tax invoice > NZD 50.
Daily allowance
Per diem by company policy.
Retention
IRD records: 7 years.
2Mileage allowance
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Car (first 14,000 km) | NZD 1,04/km | 14,000 km/year | IRD 2024 Tier 1 |
| Car (above) | NZD 0,35/km | — | Tier 2 |
| Motorcycle | NZD 0,52/km | Unlimited | Reduced rate |
Tier 1
First 14,000 km / year.
Tier 2
Above annual threshold.
Records
Date, destination, km, business purpose.
3Per diem and travel allowances
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Auckland / Wellington | NZD 80 | NZD 280 | NZD 360 |
| Christchurch | NZD 70 | NZD 230 | NZD 300 |
| Senior executive | NZD 120 | NZD 400 | NZD 520 |
| Foreign — Sydney | NZD 130 | NZD 350 | NZD 480 |
| Foreign — London | NZD 200 | NZD 480 | NZD 680 |
MNC practice
Standard executive per diem.
Hotel separate
Lodging refunded on invoice.
No statutory rate
No mandatory IRD cap.
4Foreign VAT recovery
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| NZ → EU | 13th Directive if eligible | Variable | Direct filing per EU country |
| France | No reciprocity | — | No agreement |
| United Kingdom | Reciprocity | 31 Dec. N+1 | HMRC VAT65A |
| Switzerland | Reciprocity | 30 June N+1 | FTA Form 1222 |
| USA | No recovery | — | Sales tax not recoverable |
| NZ GST for foreign | Limited refund scheme | — | Non-resident GST refund |
Non-resident scheme
If registered as non-resident GST.
Outbound
NZ company can recover EU VAT.
Tourist refund
NZ has no tourist VAT refund.
Industrialize your New Zealand expenses with Illizeo.
15% GST, IRD Tier rates NZD 1.04/km, daily allowance, multi-currency NZD↔USD↔EUR↔CHF: all the IRD rules above are natively integrated into Illizeo.
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