Contractor tax accountants — through Lynch & Associates

We refer NZ contractor and self-employed quote requests to Lynch & Associates, our Auckland-based partner firm of Chartered Accountants and IRD-registered tax agents.

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Contractor tax — what Chartered Accountants typically handle

Contractors paid under the schedular-payment regime and other self-employed earners face tax mechanics that PAYE employees do not. The items below are where most NZ contractors engage a Chartered Accountant.

Schedular payment withholding rates

Activity-based withholding rates deducted by the payer from gross contractor invoices.

Certificate of exemption (WT)

Application for a tailored or 0% withholding rate where the standard rate over-withholds.

Sole-trader IR3 filing

IR3 return with Schedule of Business Income reconciling withheld tax against assessed liability.

Voluntary GST registration

GST registration below the $60,000 threshold to recover input tax on business inputs.

Provisional tax once RIT exceeds $5,000

Standard, estimation or AIM provisional methods kick in once residual income tax crosses the $5,000 threshold.

ACC earners’ levy

ACC earners’ levy applies to contractor self-employed income in addition to income tax.

Home office and vehicle deductions

Square-metre rate or actual cost for home office; kilometre rate or logbook for vehicle.

KiwiSaver for self-employed

Voluntary contributions only — no employer contribution applies to contractor income.

Sources: IRD schedular payments, IRD provisional tax, IRD GST, IRD income tax for businesses. Verified 2026-06-06.

Why we don't quote a price here

Contractor fees depend on turnover, GST status, whether you have a second income, and whether prior years need cleaning up. Lynch quotes per engagement after a discovery call. See our cost guide for the structural factors.

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Submit a quote request and Lynch will contact you, usually within one business day.

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