Videographer

Tax guide for New Zealand freelance videographers and filmmakers

Allowable Expenses

• Camera & video equipment — Video cameras, drones, gimbals, audio equipment
• Editing software — Adobe Premiere, DaVinci Resolve, Final Cut Pro
• Storage solutions — SSDs, NAS drives, cloud backup for raw footage
• Location & travel — Vehicle costs for shoots, travel to filming locations
• Props & set costs — Client-specific props, set dressing materials

Tax Tips

• Drone licensing and registration costs are deductible if used for business
• Hard drives for client footage storage are a legitimate business expense
• Consider whether your equipment costs exceed NZ$1,000 — if so, you must depreciate
• Music licensing fees for royalty-free tracks used in client videos are 100% deductible in the year of purchase

Frequently Asked Questions

Can NZ videographers claim drone costs?

Yes. Drones used for commercial videography work are deductible business assets. If the drone costs more than NZ$1,000, it must be depreciated. CAA licensing and registration fees are also deductible.

Are external hard drives and SSDs deductible for NZ videographers?

Yes. Storage devices used for client footage are deductible business assets. Items under NZ$1,000 (GST exclusive) can be expensed immediately. Above NZ$1,000, depreciate using IRD rates.

Can I claim music licensing costs for client videos?

Yes. Licensing fees for royalty-free music tracks used in client video productions are a deductible business expense. Keep the licence receipts and note which project they relate to.

How do I handle deposit payments from clients — are they taxable immediately?

Deposits received are generally taxable income when received, not when the project is completed. You should include deposits in the income year in which you receive them and match any related costs against that same year where possible.