Tax deductions for performing artists & musicians in New Zealand
As a performing artist you can generally claim your instruments and equipment, coaching and lessons that maintain your craft, agent commission, and travel to auditions and performances. In New Zealand you report it through an IR3 individual return, plus GST returns once registered.
Performing work comes with a broad set of claimable costs — instruments and equipment, the coaching that keeps your craft sharp, agent commission, travel to auditions and rehearsals, and stage costumes. Because the work arrives as short contracts and gigs rather than one steady job, logging each expense against the engagement it belongs to is what makes the full year easy to claim.
The three rules for any claim
- You paid for it yourself and weren’t reimbursed.
- It directly relates to earning your income.
- You have a record — a receipt, invoice or bank statement.
Where you stand in New Zealand
Self-employed income is declared in your individual return and taxed at the personal rates. There is no tax-free threshold — tax applies from the first dollar — and once your tax bill passes the threshold you move onto provisional tax, paying in instalments through the year.
- GST rate
- 15%
- Registration
- NZD 60,000 turnover/yr
- Returns
- Monthly, 2-monthly or 6-monthly
- Authority
- Inland Revenue
What you can usually claim
These are the costs of doing the work — the same list wherever you are based. How each one is claimed follows the rules in New Zealand, set out below.
Instruments and performance equipment
Instruments, amplification, cases and stands used to earn your income, plus repairs, servicing, strings and reeds.
Coaching, lessons and training
Ongoing singing, dance, music or acting tuition that maintains or improves the skills you currently earn from.
Agent and management commission
Commission paid to your agent or manager on income you earn is generally deductible against that income.
Travel to auditions, rehearsals and performances
Travel between engagements, and to auditions and rehearsals, is generally claimable — with the usual limits on ordinary home-to-work travel.
Stage costumes and specific makeup
Costumes and theatrical makeup used in performance, including cleaning and upkeep of them. Conventional clothing and everyday grooming are not claimable.
How New Zealand treats them
Vehicle and travel
Vehicle costs are claimed on the business-use share, using either a logbook or Inland Revenue’s kilometre rates.
Home workspace
The business-use share of home costs is claimable, worked out from the area used for work or using the square-metre rate option.
Equipment and higher-cost gear
Assets over the low-value threshold are depreciated at Inland Revenue’s rates rather than claimed in full up front.
This is general information, not personal tax advice — what you can claim depends on your circumstances, so check with Inland Revenue or a registered tax adviser, and keep records to back up every claim. Official guidance from Inland Revenue →
Keep in mind
- Everyday clothing, haircuts and grooming, even when appearance matters to the work.
- Tickets to shows you attend for your own enjoyment.
- Training aimed at entering a different profession.
- Provisional tax catches people in year two. Your first year has no instalments, then the next year you can face both the previous year’s bill and the new year’s instalments at once — so it is worth setting money aside before it arrives.
Performing artists & musicians in New Zealand — common questions
What can performing artists & musicians claim in New Zealand?
The spending travels even though the rules do not: instruments and performance equipment, coaching, lessons and training, agent and management commission, travel to auditions, rehearsals and performances and stage costumes and specific makeup. What changes is how you claim it — in New Zealand, assets over the low-value threshold are depreciated at Inland Revenue’s rates rather than claimed in full up front. This is general information, not personal tax advice — what you can claim depends on your circumstances, so check with Inland Revenue or a registered tax adviser, and keep records to back up every claim.
How do performing artists & musicians in New Zealand report self-employed income?
You report it through an IR3 individual return, plus GST returns once registered. Self-employed income is declared in your individual return and taxed at the personal rates. There is no tax-free threshold — tax applies from the first dollar — and once your tax bill passes the threshold you move onto provisional tax, paying in instalments through the year. This is general information, not personal tax advice — what you can claim depends on your circumstances, so check with Inland Revenue or a registered tax adviser, and keep records to back up every claim.
Can performing artists & musicians in New Zealand claim a home workspace?
The business-use share of home costs is claimable, worked out from the area used for work or using the square-metre rate option. This is general information, not personal tax advice — what you can claim depends on your circumstances, so check with Inland Revenue or a registered tax adviser, and keep records to back up every claim.
Do performing artists & musicians in New Zealand need to register for GST?
GST in New Zealand — rate: 15%; registration: NZD 60,000 turnover/yr; returns: Monthly, 2-monthly or 6-monthly. Whether you have to register turns on your own turnover and where your customers are, so check the current position with Inland Revenue before assuming you are under it. This is general information, not personal tax advice — what you can claim depends on your circumstances, so check with Inland Revenue or a registered tax adviser, and keep records to back up every claim.
More on self-employed tax in New Zealand — the New Zealand hub.
Other guides for New Zealand
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