| Phil's Place | Restaurant | Sulphur Point, Tauranga | – |
| Philipine Asian Kitchen | Asian | Westshore, Napier | – |
| Phillippe's Patisserie | Cafe | Freemans Bay, Auckland | – |
| Phnom Penh Oriental Delight Restaurant | Asian | Palmerston North Central, Palmerston North | – |
| Phnom Penh Restaurant | Restaurant | Māngere Bridge, Auckland | – |
| Phnom Penh Restaurant & Cafe | Asian | Homai, Auckland | |
| Pho Bay Vietnamese | Vietnamese | Flat Bush, Auckland | – |
| Pho Bien Vietnamese Restaurant | Vietnamese | Lincoln, Auckland | – |
| Pho Heaven | Vietnamese | Westgate, Auckland | – |
| Pho Kitchen | Vietnamese | Manurewa, Auckland | |
| Pho Mo | Vietnamese | Te Aro, Wellington | – |
| Pho Nem Hanoi | Restaurant | Palmerston North Central, Palmerston North | – |
| Pho Pho Vietnamese Restaurant | Vietnamese | Highland Park, Auckland | – |
| Pho Sho | Vietnamese | Porirua City Centre, Porirua | – |
| Pho Viet | Vietnamese | Te Aro, Wellington | |
| Pho Viet | Vietnamese | Newtown, Wellington | – |
| Pho Viet Food | Vietnamese | Central Napier, Napier | – |
| Pho Yen | Vietnamese | Balmoral, Auckland | |
| Phoenician Falafel | Middle Eastern | Mount Victoria, Wellington | |
| Phoenix BBQ Eatery | Restaurant | Auckland | – |
| Phoenix Takeaways | Takeaway | Ngaio, Wellington | – |
| Photo Espresso | Cafe | Lambton, Wellington | |
| Phuket | Thai | Papanui, Christchurch | |
| Phuthai Esarn restaurant | Thai | Mount Victoria, Wellington | |
| Piacè | Takeaway | Raglan Harbour, Raglan | |
| Pic Nic Cafe | Cafe | Rotorua Central, Rotorua | – |
| Pic's Peanut Butter World | Vegan | Stoke, Richmond | |
| Picasso Cafe | Italian | Burswood, Auckland | – |
| Piccalo | Cafe | Rotorua Central, Rotorua | – |
| Piccolina | Cafe | Avondale, Auckland | – |
| Piccolo Cafe | Cafe | Rangatira Park, Taupō | – |
| Piccolo Morso | Cafe | Fitzroy, New Plymouth | |
| Pickle & Plum | Cafe | Frontier Estate, Te Awamutu | – |
| Pickle and Pie | Vegan | Te Aro, Wellington | |
| Pickles Cafe | Cafe | Windsor Park, Auckland | |
| Pickles Perch | American | Lower Hutt Central, Lower Hutt | – |
| Picnicka Bar & Grill | Restaurant | Tauranga Central, Tauranga | – |
| Picnix bakery n cafe | Māori & New Zealand | The Grange Estate, Warkworth | – |
| Picollo Pizza & Pasta | Italian | Swanson, Auckland | – |
| Picton Pizza and Kebabs | Turkish | Esson's Valley, Picton | – |
| Pie & Pinot | Māori & New Zealand | Remuera, Auckland | |
| Pie Rollas | Takeaway | Britomart, Auckland | |
| Pier Cafe | Cafe | Auckland Airport, Auckland | – |
| Pier Restaurant | Restaurant | Boydtown, Queenstown | – |
| Pierogi Joint | Takeaway | Hillsborough, Christchurch | – |
| Pierside Cafe and Bar | Bar | New Brighton, Christchurch | – |
| Pig and Whistle | Pub | Boydtown, Queenstown | – |
| Pig and Whistle | Pub | Rotorua Central, Rotorua | |
| Piha RSA | Restaurant | Piha, Auckland | – |
| Piha Store | Cafe | Piha, Auckland | |
| Piknic Kitchen And Deli | Restaurant | Auckland | |
| Piko | Restaurant | Learning Quarter, Auckland | – |
| Piko | Cafe | Learning Quarter, Auckland | |
| Pikopiko restaurant | Restaurant | New Plymouth | – |
| Piku | Japanese | Iona, Havelock North | – |
| Pikuniku | Cafe | Greenlane, Auckland | – |
| Pilar | Cafe | Freemans Bay, Auckland | |
| Pilgrim | Cafe | Sydenham, Christchurch | |
| Pilkingtons Cafe on Maunu | Cafe | Horahora, Whangārei | |
| Pimarn Thai | Thai | Vinetown, Whangārei | |
