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In addition, tax laws may change; the information contained in this guide is only up to date as at the date of publication.
Please contact Film New Zealand to facilitate access to professional advice, or visit the screen production section of the Inland Revenue Department's website.
Summary of Key Taxes & Rates
Goods and Services Tax (GST)
Applies to all taxpayers making in aggregate more than $NZ40,000 of supplies in New Zealand in any 12 month period
12.5% on the value of the supply (excluding financial services, domestic accommodation)
0% for goods and services exported
All productions will incur GST on New Zealand costs that can be claimed back when GST registered...
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