How to Claim Accommodation Expenses in New Zealand (2026 Guide)

Quick answer

New Zealand treats a business stay like any other business cost, with GST claimable when the provider is registered. The rules get more specific when an employer houses staff working away from home for weeks or months: Inland Revenue sets time limits for when that accommodation stays tax-free. This guide covers both, plus meals during the stay and records. Rules are from Inland Revenue in the Sources section, retrieved 10 October 2026.

Deducting a business stay

Accommodation needed because the business takes you away from home is a business expense. If you add private or holiday nights to a work trip, apportion them out; a business can only deduct costs incurred in earning income. A GST-registered business claims the GST and deducts the GST-exclusive cost.

Worked example: an engineer stays two nights in Wellington for a project at $207 a night including $27 GST. The business claims $54 GST and deducts the GST-exclusive $360. A third night added for a private weekend is not claimable.

GST on accommodation

GST is 15% on most goods and services, including accommodation from a registered provider ^[1] . For supplies over $200, you need taxable supply information showing the supplier’s details and GST number, which the supplier must provide within 28 days of a request ^[2] . Keep the folio, not just the card receipt.

Employer-provided accommodation for staff working away

Where an employer provides accommodation, or an allowance for it, for an employee working at a distant location, the benefit is tax-exempt if the secondment is expected to last no more than 2 years, or capital project work no more than 3 years ^[3] . Up to 2 hours of total travel a day is considered reasonable; beyond that, accommodation or an allowance is probably justified ^[3] . For a capital project, the exemption ends when the employer pays the employee’s costs of buying a home near the site, when it becomes clear the stay will exceed 3 years, or when the employee’s involvement ends ^[3] .

Meals during the stay

Meals an employee buys while travelling on business are 100% deductible and not subject to FBT; meals with a business contact are only 50% deductible ^[4] . If you’re self-employed, the cost of your own meals is usually private, and working away isn’t enough on its own; you may claim extra meal costs only if you must work in a remote location or at unusual hours ^[5] . The business meals guide covers the rest.

Records

Keep the taxable supply information, the dates and business purpose of each stay, and for staff accommodation, the expected length of the secondment or project at the start. The record-keeping guide covers the seven-year retention period.

Common mistakes

• Deducting the GST-inclusive cost and claiming the GST as well.
• Keeping only the card receipt, without taxable supply information ^[2] .
• Treating staff accommodation as tax-free past the 2-year or 3-year limit ^[3] .
• A sole trader claiming their own meals while away ^[5] .
• Not apportioning private nights.

Software that helps

ExpenseFlow reads the accommodation folio, separates the room from meals and extras, codes each line with a tax code and a written reason, and syncs to Xero with the folio attached, or to QuickBooks Online as a coded bill, after approval.