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Taxation
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New Zealand has a relatively simple, low-cost tax system with no regional or state taxes. It is a broad-base tax regime, designed to be comprehensive with few exemptions and incentives.
It is advisable that professional advice be sought prior to commitment to production. For comprehensive information on taxation in New Zealand producers should seek advice from the New Zealand Inland Revenue Department or a tax professional. In addition, your line producer should also be able to assist regarding specifics such as Withholding Tax and GST.
It is generally more convenient to work through a local production company or have one set up (a relatively simple process) for ease in administration, compliance and GST requirements.
Inland Revenue Department: for comprehensive information on screen production taxation go to the following site: taxation
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