We state this plainly because false tax hope pollutes dental tourism forums.

Personal patients

  • Veneers, implants for aesthetics → not deductible
  • Keep invoices for personal records only

Self-employed

  • Only if genuinely work-related (e.g. traumatic injury restoration tied to income) — accountant required

GST

  • Overseas treatment not NZ GST — different from local dentist invoices

Official direction

Check ird.govt.nz or your accountant — this page is not tax advice.