• If you provide entertainment for staff or clients, some of these business entertainment expenses are tax deductible.
  
• Some examples of fully deductible entertainment expenses are food and drink:
  • while travelling on business
  • at promotions open to the public
  • at certain conferences.
• Some other entertainment expenses are only 50% deductible. See IRD booklet Entertainment expenses (IR268) for more information.
• To support your claims for business entertainment expenses you should keep invoices and receipts.

There are a number of exemptions from these rules, please talk to us if you are unsure.