Sole trader tax accountants — through Lynch & Associates

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

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Sole-trader tax — what Chartered Accountants typically handle

A sole trader files an IR3 with a Schedule of Business Income — there is no separate entity return. The items below are where most NZ sole traders engage a Chartered Accountant.

IR3 with Schedule of Business Income

Annual IR3 return with the IR3B Schedule of Business Income showing turnover, expenses and net profit.

Voluntary GST registration

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

Home office deduction

Square-metre rate (IRD-published rate × business-use area) or actual cost method for home office.

Vehicle deductions

Kilometre rate (Tier 1 / Tier 2) or actual costs with logbook for business vehicle use.

Provisional tax

Standard, estimation or AIM method once residual income tax exceeds the $5,000 threshold.

ACC earners’ levy

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

KiwiSaver for self-employed

Voluntary contributions only — no employer contribution applies to sole-trader income.

Low-value asset write-off and depreciation

Immediate write-off of low-value assets below the IRD threshold; remaining assets depreciate at DEP1 rates.

Sources: IRD income tax for businesses, IRD provisional tax, IRD GST, IRD tax rates for individuals. Verified 2026-06-06.

Why we don't quote a price here

Sole-trader fees depend on turnover, GST status, the size of the asset register, and whether prior-year IR3s need cleaning up. Lynch quotes per engagement after a discovery call. See our cost guide for the structural factors.

Ready to talk to a CA about your sole-trader return?

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

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