NZ Tax Guide for Dentists (2025-26)
Dentists in New Zealand are registered with the Dental Council of New Zealand and most work in private practices as associates or practice owners. Associate dentists may be employed on salary or paid as contractors on a percentage of billings. Practice owners operate as self-employed businesses and must manage GST, provisional tax, and ACC as self-employed individuals.
Quick Tax Snapshot — Median Dentist Salary
Based on Dental Council of New Zealand data and industry surveys. Associate dentists typically earn $90,000–$130,000. Practice-owning dentists can earn $150,000–$250,000+ depending on patient volume and location. Dental specialists earn significantly more.
| Item | Annual | Monthly |
|---|---|---|
| Gross Salary | $130,000 | $10,833 |
| Income Tax (PAYE) | −$32,778 | −$2,731 |
| ACC Levy (1.6%) | −$2,171 | −$181 |
| KiwiSaver (3%) | −$3,900 | −$325 |
| Take-Home Pay | $91,152 | $7,596 |
Key Deductions for Dentists in NZ
Dental Council registration fees
Annual practising certificate fees from the Dental Council of New Zealand are deductible where paid by the dentist and required to practise.
Professional indemnity insurance
Dental defence insurance premiums paid by the dentist (not the practice) are deductible as a necessary cost of professional practice.
Continuing professional development (CPD)
CPD courses and conferences required to maintain dental registration are deductible where not reimbursed by the practice owner or employer.
Dental equipment and instruments
Specialist dental instruments and equipment purchased for practice use are deductible. Items over $1,000 are depreciated over their useful life using IRD's published rates.
Deductibility depends on individual circumstances. Consult a registered tax agent or accountant for personalised advice. See IRD guidance on individual expenses.
Frequently Asked Questions
Do dentists pay tax in New Zealand?
Yes. Employed or associate dentists pay PAYE or income tax on their earnings. Practice-owning dentists pay income tax on business profit through a company (28%) or as sole traders at individual rates. All dentists in NZ pay ACC levies.
What can dentists claim as tax deductions in NZ?
Dentists can claim Dental Council registration fees, professional indemnity insurance, CPD costs, dental instruments, and professional membership fees. Practice-owning dentists can also deduct practice running costs, staff wages, and depreciation on equipment.
Do dental practice owners need to charge GST?
Yes. Most dental services are subject to 15% GST in New Zealand (unlike general medical services). Dental practices with turnover exceeding $60,000 must register for GST. Certain ACC-funded treatment may have different GST treatment — seek specific accounting advice.
Calculate Your Actual Take-Home Pay
The figures above are based on a median salary estimate. Use our free calculator to see your exact take-home pay for your own salary — including student loan repayments if applicable.
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See NZ tax breakdowns for other common professions:
Calculations assume 2025-26 tax year, 3% KiwiSaver employee contribution, no student loan, and ACC earner's levy at 1.6% (capped at $152,790). Figures are estimates only. New Zealand has no personal allowance — income tax applies from the first dollar of income.
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