For non-residents & visitors: Non-resident entertainers and sportspeople
Non-resident entertainers and sportspeople
Non-resident entertainers are people who perform in public or in front of a camera as:
- actors, entertainers, musicians, singers, dancers, comperes or other artists, whether alone or in a group
- sportspeople and athletes in any sporting event or game
- lecturers and speakers, whether on a casual or regular basis.
A non-resident entertainer can be an individual, company, partnership, trust or any other entity.
Note
People who work behind the scenes, such as crew or directors, will be treated as contractors, not entertainers.
Withholding tax
If you are an entertainer performing in New Zealand, you are subject to withholding tax of 20 cents in each dollar paid to you or any other person on your behalf. It does not matter whether you are an individual, company or other entity. Withholding tax is payable even when payment to you is made outside New Zealand.
IRD number
You only need an IRD number if you:
- choose to complete and send in a tax return, or
- are liable for tax deductions for other entertainers you employ.
You do not have to complete a tax return, although you may choose to do so to claim expenses.
How to pay withholding tax
| Step | Action | Note |
|---|---|---|
| 1 |
The person paying the entertainer or sportsperson deducts withholding tax from the entertainer's fees. |
If the deduction is not made, the entertainer becomes liable for the deduction. |
| 2 |
Payment must be made by the 20th of the month following the payment of the fees. |
Penalties may apply if tax is paid late or not deducted. |
Tax exemptions
You can apply to us for a tax exemption if any of the following situations apply to you.
| You are ... | and you ... |
|---|---|
|
an entertainer |
perform in an event under a cultural programme of, or wholly or partially sponsored by, a government, or |
|
perform in New Zealand under a programme of a foreign non-profit organisation that promotes a cultural activity. | |
|
a sportsperson |
represent the national body that administers the game or sport in your home country. |
|
a resident of the United States of America |
perform in New Zealand and receive fees not exceeding US$10,000 in our income year (1 April to 31 March). If the fees paid (including reimbursements) exceed US$10,000 the entire payment may be liable for withholding tax. |
Note
You are still liable for tax until we approve your exemption.
Goods and services tax
Generally non-resident entertainers will not need to register for GST. However, there are some cases when you must, so please read the table below.
| If, as a non-resident entertainer you ... | and ... | then you ... |
|---|---|---|
|
make supplies in New Zealand:
|
receive income in New Zealand over NZ$40,000 in any |
must register for GST. |
|
supply services to a GST-registered person |
|
do not need to register for GST, unless both parties agree that the supply has been made in New Zealand. In this case you do need to register for GST. |
|
supply services to a non-GST-registered person |
your fees for services in New Zealand are over $40,000 |
must register for GST. |
|
stay in New Zealand for more than183 days in any 12-month period, and so become resident |
your income is over $40,000 |
must register for GST. |
Non-resident Entertainers Unit
The Non-resident Entertainers Unit oversees tax compliance for large events such as the America's Cup and other international sports tournaments. They have:
- general information for non-resident entertainers, promoters and agents
- information to help visiting participants, officials, media, or those providing services such as sponsorship, entertainment, marketing or equipment for the America's Cup.
Our booklet The rule book (IR248) outlines the tax requirements for all sportspeople (professional or amateur) who derive income from their sport.
For more information, please contact the Non-resident Entertainers Unit:
Non-resident Entertainers Unit
Inland Revenue
PO Box 5542
Wellesley Street
Auckland 1141
New Zealand
Phone + 64 9 984 4329
Fax + 64 9 984 3082
Email nr.entertainers@ird.govt.nz
Date published: 03 Dec 2007
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