How to Start a Physiotherapy Practice in New Zealand

To start a physiotherapy practice in New Zealand, you need registration with the Physiotherapy Board of New Zealand and a current annual practising certificate (APC). You also need a business structure, usually sole trader or company, with the right IRD number, and GST registration once your turnover reaches, or is expected to reach, $60,000 in 12 months. To treat ACC patients, you register with ACC for a provider ID. If you are self-employed or setting up a new practice, you also need a vendor ID so ACC can pay you. The Privacy Act 2020 and the Health Information Privacy Code 2020 cover your records from the first patient, and your advertising must meet the ASA's Therapeutic and Health Advertising Code.

This is written for physios in New Zealand who are leaving employed work to practise on their own account, from one rented room in a shared centre up to a clinic with staff. Everything here comes from the regulators' and agencies' own pages as they read on 28 September 2026. Treat it as general education rather than legal, tax or insurance advice. Rules and fees change. Check the current page from each body before you act, and take your own situation to an accountant, a lawyer or your insurer.

Registration and your annual practising certificate

The Board's APC page puts the basic rule this way: "To legally practise as a physiotherapist in New Zealand, you are required to hold registration with the Physiotherapy Board and hold a current Annual Practising Certificate (APC)." It describes an APC as "a certificate stating that the Board has deemed you eligible to practise as a physiotherapist in Aotearoa New Zealand."

Every APC ends on the same day. "The practise year runs from 1 April to 31 March of the following year. All APCs expire 31 March." Renewal happens in the Board's MyPBNZ portal, where you also update your declarations. Once you work for yourself, nobody else is watching that date. Put 31 March in the diary before you open (a practical suggestion, not a Board rule).

ACC expects the same. Its Cost of Treatment Regulations handbook (ACC7909) says: "Our legislation requires all treatment providers to be registered with their regulatory authorities and to hold current Annual Practising Certificates." No current APC, no ACC provider registration. The ACC section below has the detail.

Recertification: CPD, peer review and reflections

The Board's recertification programme applies to "Physiotherapists who are registered with the Board and hold a current Annual Practising Certificate (APC)." The hours requirement is "100 hours of CPD completed every three practising years", which the Board describes as "a rolling average across the last three years".

The hours are not the whole of it. The Board's Recertification Record template has parts you complete in every practising year:

A professional development plan, signed off by a professional peer.
A peer review, with a record of completion. In a clinical setting, the Board says it "must be undertaken by a physiotherapist registered in Aotearoa New Zealand who holds a current APC."
Written reflections: "One specific to Māori culture and how this relates to your practice", and two more from the cultural, ethical or professional categories.

You do not send a CPD logbook in routinely, but the Board says "you must maintain one as you may be requested to supply evidence on a case-by-case basis." The Board says "approximately 5% of registered physiotherapists holding a current APC are randomly selected" for a recertification audit. On your own, there is no colleague down the corridor to do your peer review. Find a peer early in the practising year rather than in March (again a practical suggestion, not a Board rule).

Titles and what your clinic name can say

The Board's Use of physiotherapy titles standard (26 July 2021) says "'Physiotherapist' is a regulated (protected) title". It adds that in New Zealand only people who are registered, and qualified to be registered, as physiotherapists may use the titles physiotherapist, physical therapist or physio, or related abbreviations and descriptions. Quoting the Health Practitioners Competence Assurance Act 2003, the standard says a person may only use names or descriptions "stating or implying that the person is a health practitioner of a particular kind if the person is registered, and is qualified to be registered, as a health practitioner of that kind". A breach is an offence punishable "by a fine not exceeding $10,000". The Act may change: the Ministry of Justice's March 2026 advice on a Health Practitioners Competence Assurance Amendment Bill describes new court banning orders for breaches of this section, so check the current version of the Act rather than relying on the figure above.

The specialist title is narrower. The standard says "Only registered Physiotherapy Specialists can use descriptors that state or imply this status, including derivations of the term specialist, such as specialising or specialty." So a line such as "specialising in sports injuries" on your website is a problem unless you are a registered Physiotherapy Specialist. Read your clinic name and website against that rule, and your signage too, before anything goes to the printer.

What the new Code of Ethics asks of owners

The Aotearoa New Zealand Physiotherapy Code of Ethics and Professional Conduct took effect on 1 April 2026. It uses the word kiritaki for the people you treat. Some clauses land differently once you own the business as well as treat in it:

2.4: inform kiritaki of the purpose and nature of the service so they can make an informed choice. The commentary lists "costs associated with treatment" among the information kiritaki are entitled to, so give your fees before treatment starts.
3.1: protect kiritaki information and do not disclose identifiable personal or health information "without their recorded permission, or if legally required or permitted."
5.8: "comply with the laws and regulations that govern and impact on the practise of physiotherapy in Aotearoa New Zealand." Once you are the owner, that includes tax law as well as privacy and advertising law.
6.1: "provide truthful, accurate and relevant information, and must not knowingly make misleading representations."
6.6: "be alert to potential or apparent conflicts of interests, (including financial arrangements) and take appropriate steps to declare and manage them."

The Code does not try to cover everything. It says it "is not a substitute for, and does not address in detail, the full range of legal obligations that apply to physiotherapists". Privacy and child protection are among the obligations it names. So are the Health and Disability Code and the employment and health and safety legislation. If you plan to employ staff, get advice on employment and health and safety law as well.

Professional indemnity insurance

None of the Physiotherapy Board of New Zealand pages checked for this guide set an insurance requirement. That covers the APC page, the Code of Ethics and the standards list, and a search of the Board's site for "indemnity" found nothing. It does not mean you can go without cover. Talk to an insurer or broker about indemnity and public liability for your planned services and premises before your first patient, and tell them about home visits or telehealth before you start either.

Sole trader or company?

business.govt.nz says the structure you choose "will impact your finances and risk, the amount of control you have and your ability to grow and sell the business." The two usual choices are sole trader and company.

A sole trader business "is owned and run by a single person", and as a sole trader "You'll be personally responsible for all debts." You do not set up a company, but, in business.govt.nz's words, "you do need to let Inland Revenue know, and have a personal IRD number." You work out and pay your own tax, and business.govt.nz adds that "you'll be responsible for paying ACC levies and GST, if appropriate."

A company "is legally separate from its owners, which limits their risk and liability." Shareholders are responsible for the company's debts "up to the value of their shares." The Companies Office sets a minimum of 1 director living in New Zealand (or living in Australia and a director of an Australian company), at least 1 shareholder and at least 1 share. You reserve the company name on the Companies Register before you set the company up. Directors have duties to the company and its shareholders, and they report to the Companies Office every year.

A partnership is the third option. business.govt.nz notes that partners "are all liable for the partnership's debts, which may put their personal assets at risk." Sit down with an accountant before you choose. The structure decides how you pay tax and levies, and how you pay yourself.

IRD numbers and GST

Inland Revenue's IRD numbers page says: "If you have a company, trust, partnership or other type of business, you'll need a different IRD number for each one." Its page for businesses explains that a self-employed person "Uses their own personal IRD number for their business", while a partnership "Has its own IRD number and each partner also needs a personal IRD number." A company has its own IRD number, separate from yours.

When does a physio practice need to register for GST?

Inland Revenue says you must register for GST if "you carry out a taxable activity and your turnover was at least $60,000 in the last 12 months, or you expect it will be at least $60,000 in the next 12 months" (page last updated 13 February 2025). Below that, "You can choose to register for GST if your turnover from a taxable activity is less than $60,000."

GST in New Zealand is 15%. Inland Revenue describes it as "A tax added to the price of most goods and services, including imports." Its list of exempt supplies (updated 1 April 2026) covers things such as financial services, rent on a residential dwelling and donated goods sold by non-profit bodies. Health services are not on that list. Ask your accountant how GST applies to your fees, to ACC payments and to anything you sell, and whether registering below the threshold makes sense for you.

Registering with ACC

For a lot of injured people, you will be the first health professional they see. The Board's welcome resource for internationally trained physios says: "People can self-refer to ACC-subsidised physiotherapy services and physiotherapists are commonly the first point of contact for the patient kiritaki." It adds that physios "work under different contracts or agreements with ACC."

Getting paid by ACC takes two numbers. The first identifies you as a provider: ACC uses your Health Provider Index number (HPI-CPN) where it can, and otherwise gives you an ACC provider number. ACC's registration page says: "You'll need your provider number anytime you work with us." And: "If you're self-employed or setting up a new practice, you'll also need an ACC Vendor ID to enable us to pay you for the service you provide."

Provider registration is on the ACC24 form, with a copy of your APC. Vendor registration is on the ACC111 form. ACC says registration "usually takes two to three working days to process", so leave a margin before opening day.

ACC's handbook calls the Cost of Treatment Regulations "our default purchasing option covering mostly minor injuries". The same handbook says: "Your clinical records must show that appropriate treatment has been provided for the services you invoice to us."

ACC's operational guidelines name the other route, the Allied Health Services Contract, which a practice owner can hold as the supplier. The guidelines call it "an open contract" that a practice can apply to join at any time through the GETS website, and a supplier must first hold certification against ACC's requirements for physiotherapy, hand therapy and podiatry. The day-to-day side (claims, co-payments and prior approval, and how the two routes differ) is in the guide to ACC and physiotherapy in New Zealand.

Privacy law for a physio practice

The Health Information Privacy Code 2020 (HIPC) is the privacy rulebook for your practice. The Privacy Commissioner says it "covers health information about identifiable individuals that is collected, used, held, and disclosed by health agencies" and "takes the place of the information privacy principles (IPPs) for the health sector". The code sits under the Privacy Act 2020.

The rules changed this year. "The Privacy Amendment Act 2025 introduced IPP3A, which is in force from 1 May 2026", and in March 2026 the Commissioner issued Amendment No 2 to the HIPC to reflect it. IPP3A covers personal information you collect from someone other than the person it is about. You then take reasonable steps to make sure the person knows it was collected, why, who will receive it and their right to see and correct it, unless an exception applies (for example, they already know). Read the amended code before you design your intake and referral forms.

Before the first patient books in:

Name a privacy officer. The Commissioner says: "The Privacy Act requires organisations to have at least one person who fulfils the role of privacy officer." In a small practice that is usually you.
Plan for a breach. If a privacy breach "has (or might) cause serious harm", you notify the Commissioner, "Ideally" within 72 hours of becoming aware of it, and tell the affected people "as soon as you can (unless an exception applies)."
Set up secure storage for paper and digital records, including anything kept on a laptop or phone.

How long must a physio keep records in New Zealand?

The Commissioner's HIPC Factsheet 5 says: "Health Act regulations require all health information held by providers to be retained for 10 years from the last encounter with the patient, unless transferred to another doctor or to the patient." After that, it says, health information "should be disposed of, securely, unless the health agency has a lawful purpose to retain it."

The factsheet also deals with closing a practice. When a sole trader clinician stops practising, it says records should be transferred to the new treating clinician, returned to the patient, or held securely by another agency until one of those can happen. So pick clinical software that exports records cleanly. You may still be handing a record over 10 years after that patient's last visit.

Health records: the Board's standard

The Board's Physiotherapy health records standard (issued 9 June 2023, effective 31 July 2023) sets out what your notes must do. "Health records must be completed at the time or as soon as reasonably practicable after every interaction." They "must be easy to understand with good reasoning to allow other physiotherapists and health practitioners to be able to provide continued care," and "Abbreviations used by the physiotherapist must be available as a list on request."

The standard also expects you to know the law in this area, and names the Health (Retention of Health Information) Regulations 1996 and the Health Information Privacy Code 2020. Clause 5.7 of the Code of Ethics asks for kiritaki records that are "up-to-date, accurate, accessible, and comprehensible". What belongs in each note is in the SOAP notes guide.

Complaints and the Code of Rights

Once you are the provider rather than an employee, the Code of Health and Disability Services Consumers' Rights asks more of you. Right 10(3) says: "Every provider must facilitate the fair, simple, speedy, and efficient resolution of complaints." Right 10(6) says every provider, unless an employee of a provider, must have a complaints procedure.

That procedure must make sure a complaint is acknowledged in writing within 5 working days, unless it is resolved to the patient's satisfaction in that time. The patient must be told about internal and external options, including independent advocates and the Health and Disability Commissioner, and the complaint and your response must be documented. Within 10 working days of the written acknowledgement, you decide whether you accept that the complaint is justified, or how much more time you need. Write the procedure before your first patient, not after your first complaint.

Advertising your new practice

The ASA's Therapeutic and Health Advertising Code 2025 took effect on 1 April 2026 for new ads and on 1 July 2026 for all ads, and it names physiotherapy among the health services it covers. Rule 2(a) says: "Advertisements must not mislead or be likely to mislead, deceive or confuse consumers". The guidance under it adds: "Substantiation must exist prior to a claim being made."

Testimonials need the most care. Rule 2(f) says they must "be authenticated, genuine, current and typical", and the guidance says testimonials for health services must not suggest that the service has "beneficially affected the health of an individual." Clause 6.1 of the Board's Code points the same way. For reviews, patient comments on your own pages and emails to past patients, see the physical therapy marketing guide.

Checklist before you open

Some of these are legal or Board requirements from the sections above. Others, such as the talk with an insurer and the missed-appointment policy, are practical suggestions.

Confirm your registration and APC are current, and note 31 March.
Arrange a peer for this year's peer review and professional development plan.
Talk to an insurer or broker about indemnity and public liability cover.
Choose a structure with an accountant and sort out the right IRD number.
Work out your expected turnover against the $60,000 GST threshold.
Register with ACC for a provider ID (ACC24) and a vendor ID (ACC111).
Name your privacy officer, write down your breach plan and complaints procedure, and set up secure records.
Check your clinic name and website against the titles standard and the ASA code, along with any opening offer.
Write down your fees, and a policy for missed appointments. The cancellation policy guide helps with the wording.
Decide what you do when screening raises a red flag. The guide on red flags in physiotherapy screening lists what to ask, and which answers mean you refer on.

Where PocketPhysio fits

None of the paperwork above is something PocketPhysio does. Its job is clinical: the home exercise programme your patient follows between appointments. You pick exercises from the library. All of them come with a video plus a spoken voice guide. Then you set the number of sets and reps and the hold time, and add a short cue of your own.

It reaches the patient as a plain link, by SMS, by email, or directly in Pocket Physio Care, the patient app. WhatsApp is another option. Current prices are shown in the app. For help picking exercises and doses, read writing a home exercise programme.

The short version

To start a physiotherapy practice in New Zealand, keep your Board registration and APC current (every APC expires on 31 March). Recertification means 100 hours of CPD over three practising years, plus a yearly development plan and peer review, and written reflections. Pick sole trader or company with an accountant, use the right IRD number, and register for GST once turnover reaches, or is expected to reach, $60,000 in 12 months.

Before you open, register with ACC for a provider ID and a vendor ID, and write a complaints procedure under the Code of Rights. The Privacy Act 2020 and the Health Information Privacy Code 2020 govern your records from day one, and you keep them for 10 years after the last visit. What your ads and clinic name can say is set by the ASA code and the Board's titles standard.

References

Physiotherapy Board of New Zealand. Annual Practising Certificate (APC). No date shown. Accessed 28 September 2026. https://physioboard.org.nz/i-am-registered/your-practising-status
Physiotherapy Board of New Zealand. Recertification Programme and Audit. No date shown. Accessed 28 September 2026. https://physioboard.org.nz/i-am-registered/your-practising-status/recertification-programme-and-audit
Physiotherapy Board of New Zealand. Aotearoa New Zealand Physiotherapy Code of Ethics and Professional Conduct. Effective 1 April 2026. Accessed 28 September 2026. https://physioboard.org.nz/standards/code-of-ethics-and-professional-conduct (PDF: https://physioboard.org.nz/wp-content/uploads/2026/03/Code-of-Ethics-Effective-1Apr2026-FINAL-10Mar2026.pdf)
Physiotherapy Board of New Zealand. Use of physiotherapy titles standard. 26 July 2021. Accessed 28 September 2026. https://physioboard.org.nz/standards/physiotherapy-standards/use-of-physiotherapy-titles-standard
Physiotherapy Board of New Zealand. Physiotherapy health records standard. Issued 9 June 2023, effective 31 July 2023. Accessed 28 September 2026. https://physioboard.org.nz/standards/physiotherapy-standards/physiotherapy-health-records-standard-2
Physiotherapy Board of New Zealand. Welcome to practice in Aotearoa New Zealand. Page dated 25 March 2026. Accessed 28 September 2026. https://physioboard.org.nz/education/education-by-subject/newly-registered-physiotherapists/welcome-to-practice-in-aotearoa-new-zealand
business.govt.nz. Choosing the right business structure. Last reviewed 23 July 2025. Accessed 28 September 2026. https://www.business.govt.nz/strategy-and-performance/choosing-the-right-business-structure
business.govt.nz. Sole trader. No date shown. Accessed 28 September 2026. https://www.business.govt.nz/business-stage-or-type/sole-traders
New Zealand Companies Office. Before you set up a company. No date shown. Accessed 28 September 2026. https://companies-register.companiesoffice.govt.nz/help-centre/before-you-start-a-company/before-you-set-up-a-company/
Inland Revenue (Te Tari Taake). IRD numbers. Last updated 5 October 2025. Accessed 28 September 2026. https://www.ird.govt.nz/managing-my-tax/ird-numbers
Inland Revenue (Te Tari Taake). IRD numbers for businesses and organisations. Last updated 12 June 2026. Accessed 28 September 2026. https://www.ird.govt.nz/managing-my-tax/ird-numbers/ird-numbers-for-businesses-and-organisations
Inland Revenue (Te Tari Taake). Registering for GST. Last updated 13 February 2025. Accessed 28 September 2026. https://www.ird.govt.nz/gst/registering-for-gst
Inland Revenue (Te Tari Taake). What GST is. Last updated 1 April 2026. Accessed 28 September 2026. https://www.ird.govt.nz/gst/what-gst-is
Inland Revenue (Te Tari Taake). Exempt supplies. Last updated 1 April 2026. Accessed 28 September 2026. https://www.ird.govt.nz/gst/charging-gst/exempt-supplies
Accident Compensation Corporation. Register with us as a health provider. No date shown. Accessed 28 September 2026. https://www.acc.co.nz/for-providers/provide-services/register-health-provider
Accident Compensation Corporation. ACC7909 Working together: A handbook for providers working under the Cost of Treatment Regulations. No date printed; PDF file dated 7 October 2025. Accessed 28 September 2026. https://www.acc.co.nz/assets/provider/acc7909-working-together-cotr-providers.pdf
Office of the Privacy Commissioner. Health Information Privacy Code 2020. No date shown. Accessed 28 September 2026. https://www.privacy.org.nz/privacy-principles/codes-of-practice/hipc2020/
Office of the Privacy Commissioner. HIPC Factsheet 5: Storage, security, retention and disposal of health information. PDF version dated 2 September 2024. Accessed 28 September 2026. https://www.privacy.org.nz/privacy-principles/codes-of-practice/hipc2020/hipc-factsheet-5-storage-security-retention-and-disposal-of-health-information/
Office of the Privacy Commissioner. Information for privacy officers. No date shown. Accessed 28 September 2026. https://www.privacy.org.nz/responsibilities/privacy-officers/
Office of the Privacy Commissioner. NotifyUs of a serious privacy breach. No date shown. Accessed 28 September 2026. https://www.privacy.org.nz/responsibilities/privacy-breaches/notify-us/
Office of the Privacy Commissioner. Principle 3A: Collection of information from another source. No date shown. Accessed 28 September 2026. https://www.privacy.org.nz/privacy-principles/3a/
Accident Compensation Corporation. Allied Health Services Operational Guidelines. 1 November 2024. Accessed 29 September 2026. https://www.acc.co.nz/assets/provider/allied-health-services-operational-guidelines.pdf
Health and Disability Commissioner. Code of Health and Disability Services Consumers' Rights (Health and Disability Commissioner (Code of Health and Disability Services Consumers' Rights) Regulations 1996), Right 10. No date shown. Accessed 29 September 2026. https://www.hdc.org.nz/your-rights/about-the-code/code-of-health-and-disability-services-consumers-rights/
Ministry of Justice (New Zealand). Consistency with the New Zealand Bill of Rights Act 1990: Health Practitioners Competence Assurance Amendment Bill. Legal advice to the Attorney-General, 19 March 2026. Accessed 29 September 2026. https://www.justice.govt.nz/assets/Documents/Publications/20260519-Health-Practitioners-Competence-Assurance-Amendment-Bill.pdf
Advertising Standards Authority (New Zealand). Therapeutic and Health Advertising Code 2025. Effective 1 April 2026 for new ads and 1 July 2026 for all ads. Accessed 28 September 2026. https://asa.co.nz/codes/codes/therapeutic-and-health-advertising-code-new/ (PDF: https://asa.co.nz/wp-content/uploads/2025/12/ASA-Therapeutic-and-Health-Advertising-Code-2025.pdf)

Written and checked by the PocketPhysio editorial team. Last updated 2026-09-29.

How to start a physiotherapy practice in New Zealand: registration, ACC, tax and privacy