Tax

Goods & Services Tax (GST) is a consumer tax of 15% applicable to all goods and services provided within New Zealand. GST incurred in the manufacture of goods for export (including films) may be refunded to local producers, subject to fulfilling certain criteria. Please contact Big Pictures for advice.

New Zealand film personnel are required to pay income tax under various regimes depending on the exact employment relationship with the production company. Employers are not required to pay additional payroll taxes or superannuation levies.