NZ Tax Guide for Physiotherapists (2025-26)
Physiotherapists in New Zealand are registered with the Physiotherapy Board of New Zealand and may be employed in public hospitals under Te Whatu Ora, in private clinics, or as self-employed practitioners. Employed physiotherapists pay PAYE; those running their own practice manage their own income tax, GST if turnover exceeds $60,000, and ACC as a self-employed person.
Quick Tax Snapshot — Median Physiotherapist Salary
Based on Stats NZ and Physiotherapy Board of New Zealand data. New graduate physiotherapists earn approximately $55,000–$65,000. Experienced physiotherapists in private practice or specialist roles earn $70,000–$95,000+.
| Item | Annual | Monthly |
|---|---|---|
| Gross Salary | $68,000 | $5,667 |
| Income Tax (PAYE) | −$12,621 | −$1,052 |
| ACC Levy (1.6%) | −$1,136 | −$95 |
| KiwiSaver (3%) | −$2,040 | −$170 |
| Take-Home Pay | $52,204 | $4,350 |
Key Deductions for Physiotherapists in NZ
Physiotherapy Board registration fees
Annual practising certificate fees from the Physiotherapy Board of New Zealand are deductible where paid by the physiotherapist and required to practise.
Continuing professional development (CPD)
CPD activities required to maintain physiotherapy registration are deductible to the extent they maintain existing skills and are not reimbursed by an employer.
Professional equipment
Treatment equipment, assessment tools, and clinical supplies purchased for use in private practice are deductible business expenses.
Professional membership fees
Membership fees for Physiotherapy New Zealand (PNZ) may be deductible where they are a requirement or recognised condition of employment or practice.
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 physiotherapists pay tax in New Zealand?
Yes. Employed physiotherapists pay PAYE on their salary. Self-employed physiotherapists pay income tax at individual rates on their net income and must file an IR3 return. ACC levies also apply to both employed and self-employed physiotherapists.
What can physiotherapists claim as tax deductions in NZ?
Physiotherapists can claim Physiotherapy Board registration fees, CPD costs not reimbursed by an employer, professional equipment for private practice, and professional membership fees. Self-employed physiotherapists can also claim home office, vehicle, and other business expenses.
Do private practice physiotherapists need to register for GST?
Yes, if annual turnover from physiotherapy services exceeds $60,000. Most ACC-funded physiotherapy services are subject to GST. GST-registered physiotherapists charge 15% on invoices and can claim back GST on business inputs.
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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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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