Skip to main content

Ngā kaiwhakangahau kainoho-tāwāhi me ngā tāngata hākinakina Non-resident entertainers and sportspeople

Back

Who is a non-resident entertainer?

You are a non-resident entertainer if you:

  • are a non-resident taxpayer
  • perform in public or in front of a camera.

A non-resident entertainer can be a person, company, partnership or other entity. Common examples of non-resident entertainers are:

  • actors, musicians, singers and dancers
  • lecturers and speakers.

If you are a crew member who works behind the scenes, you are a non-resident contractor rather than an entertainer.

Who is a non-resident sportsperson?

You are a non-resident sportsperson if you:

  • are a non-resident taxpayer
  • perform in a sporting event or game.

A non-resident sportsperson can be a person, company, partnership or other entity.

Tax summary

You receive schedular payments. You pay 20% tax on these payments. Either your payer deducts tax before they pay you or you pay the tax yourself.

You still need to pay tax on payments that are:

  • made to someone else on your behalf
  • made to you from outside New Zealand.

The tax deducted from your schedular payments is a full and final tax. You do not need to file a tax return in New Zealand.

Tax is not deducted from your payments if you:

  • are paid by an agent and the event promoter has already deducted tax from the payment made to the agent
  • are exempt from having tax deducted here and pay the tax in your home country instead.

You pay tax on your New Zealand income unless we have approved an exemption for you.

IRD number

You need to get an IRD number if you:

  • are paying your tax yourself
  • want to claim expenses
  • are a payer who pays non-resident entertainers or sportspeople.

Talk to us about getting an IRD number or claiming expenses.

Goods and services tax (GST)

You need to register for GST if you:

  • supplied goods or services to New Zealand as a sole trader or on an ad hoc basis and received more than NZ$60,000 income in New Zealand over a 12-month period
  • supplied services to a GST-registered person in New Zealand
  • supplied services to person in New Zealand who is not GST-registered and your fees were more than NZ$60,000
  • become a New Zealand tax resident because you have lived here for more than 183 days in a 12-month period.

Talk to us about registering for GST.

Contact us

Talk to us or your tax agent about your situation. We can help you to understand your tax obligations and entitlements.

We can also help with tax information for:

  • non-resident promoters and agents
  • visiting participants, officials and media
  • sponsorship, entertainment, marketing and equipment services
  • large international sporting events.

Non-Resident Entertainers and Sportspeople Team
Inland Revenue
PO Box 76198
Auckland 2241
New Zealand

Email us

nr.entertainers@
ird.govt.nz

Non-resident entertainers