Tax deductions for streamers & gamers in New Zealand
As a streamer you can generally claim the PC, peripherals and capture gear you stream with, plus the work share of your internet — and subs, bits, donations and tournament winnings from a business activity are income you declare. In New Zealand you report it through an IR3 individual return, plus GST returns once registered.
Gaming and streaming is one of the largest digital side hustles among under-35s, and the setup behind it carries real deductions — the streaming PC and peripherals, capture gear, broadcasting software and the upload-heavy share of your internet. Noting the work-versus-personal split on your gear as you buy it is what turns that into a clean claim, and it also makes the income side — subs, bits, sponsorships and prize money — simple to total.
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.
Streaming PC, console and peripherals
The work-related share of the machine you stream on, plus capture cards, microphones, cameras, stream decks and headsets.
Internet and connectivity
The work-related portion of your internet — often significant for streamers given upload requirements. Keep a record supporting the split you use.
Software, overlays and music licences
Broadcasting and editing software, overlay and alert services, and properly licensed music or sound effects used on stream.
Platform and payment fees
Fees deducted by platforms, payment processors or your talent agency on income you earn are generally deductible against that income.
Home streaming space running costs
The running costs of the area you stream from — electricity, heating and cooling — apportioned to work use.
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
- Games, hardware and subscriptions bought purely for personal enjoyment.
- The private share of your internet, power or console use.
- Everyday clothing worn on stream.
- 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.
Streamers & gamers in New Zealand — common questions
What can streamers & gamers claim in New Zealand?
The spending travels even though the rules do not: streaming pc, console and peripherals, internet and connectivity, software, overlays and music licences, platform and payment fees and home streaming space running costs. 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 streamers & gamers 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 streamers & gamers 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 streamers & gamers 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.
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