1. Vehicle expenses, transport costs and travel for business purposes 2. Rent paid on business premises — including your home 3. Depreciation on items like computers and office furniture 4. Interest on borrowing money for the business 5. Some insurance premiums 6. Work-related journals and magazines 7. Membership of professional associations 8. Home office expenses: 8a. Rates 8b. Power 8c. House and contents insurance 8d. Mortgage interest if you own the home 8e. Rent if you are renting the home If your home is 100 square metres and you use 10 square metres for work, so 10 per cent of the total area. You can claim 10 per cent of expenses like rent, power work-related mobile phones and phone bills. 9. Stationery 10. Work uniforms 11. Entertainment expenses 12. Tax agent’s fees. https://www.business.govt.nz/news/business-expenses-what-can-you-claim/ http://www.ird.govt.nz/business-income-tax/expenses/bit-expenses-index.html