Photographer

Tax guide for New Zealand freelance photographers and videographers

Allowable Expenses

• Camera equipment & lenses — Cameras, lenses, flashes, tripods — business proportion
• Editing software — Adobe Lightroom, Photoshop, Capture One subscriptions
• Studio costs — Studio rental, backdrop, lighting equipment
• Vehicle expenses — Travel to shoots — km rate at NZ$0.97/km (Tier 1) or logbook method
• Storage & backup — Hard drives, cloud storage (Dropbox, Google Drive)

Tax Tips

• Camera equipment over NZ$1,000 must be depreciated — typically over 3-5 years
• Mileage to and from shoot locations is deductible using the IRD km rate
• Insurance for professional equipment is a deductible business expense
• Memory cards, batteries, cleaning kits, and accessories under NZ$1,000 can be expensed immediately as low-value assets

Frequently Asked Questions

How do NZ photographers depreciate camera equipment?

Cameras and lenses costing more than NZ$1,000 must be depreciated over their estimated useful life, typically 3-5 years. Use Inland Revenue's depreciation rate tables (available at ird.govt.nz) and claim only the business-use proportion.

Do NZ photographers need to register for GST?

If your annual photography income exceeds NZ$60,000, GST registration is mandatory. You then charge 15% GST on your invoices and can claim back GST paid on business purchases such as equipment, software, and studio costs.

Can I claim travel to photo shoots as a tax deduction?

Yes. Travel from your base to client shoot locations is a deductible business expense. Use the IRD kilometre rate (Tier 1: 97c/km for the first 14,000 km) or the actual cost method based on a logbook. Commuting from home to a fixed studio is not deductible.

Is my photography editing software subscription deductible?

Yes. Subscriptions to Adobe Lightroom, Photoshop, Capture One, and other editing software used for client work are fully deductible business expenses in the year they are charged.