10th July 2025
Good news for New Zealand actors, presenters, and screen crew: as of 1 July 2025, Inland Revenue has increased the standard per diem threshold to $100 per day for those working in the screen production industry. This change brings financial and administrative relief to professionals working away from their home base. Here’s everything you need to know about what this means in practice.
What This Means for You
Higher tax-free threshold
If you’re working out of town and receiving a per diem allowance, the first $100 is now deemed an expense you are incurring—no need to provide receipts for it. That amount will not have tax deducted, meaning you’ll see more money in your pocket.
No tax deducted on the first $100
Production companies no longer need to deduct tax from the first $100 of a per diem payment. Only amounts over $100 are subject to tax and require substantiation with receipts.
Receipts only needed for additional claims
If you spend more than $100 in a day and want to claim the additional expenses, you’ll need to retain receipts and include both the per diem and deductions in your income tax return.
Meals provided? The exemption doesn’t apply
If your production provides meals (e.g. catering on set), the $100 tax-free allowance does not apply. The full per diem will be taxed, and you’ll need to keep receipts for any other deductions you wish to claim.
Effective Date and Context
This change is based on Inland Revenue’s new determination DET 25/03, released on 11 June 2025, and effective from 1 July 2025. It replaces the previous $80 per diem rate set in 2018 and aims to more accurately reflect the real costs incurred by screen professionals working on location.
Why This Matters for Actors and Screen Professionals
Simplified tax process – Consistent threshold, less paperwork.
Increased take-home pay – More of your per diem stays in your pocket.
Clearer planning for travel-heavy roles – Helps budget more accurately on tour or set.
More realistic reflection of actual costs – A better match for food and incidental expenses in 2025.
Quick Reference Guide
ScenarioTax and Admin Impact
Working out of town, no meals providedFirst $100/day tax-free, no receipts required. Amounts over $100 taxed and require receipts.
Working out of town, meals providedEntire per diem is taxable. Receipts required for any deductions claimed.
Working in your home townEntire per diem is taxable. Deductions not generally allowed for meals.
For GST-Registered Talent
If you are GST-registered:
The $100 deemed expenditure amount is GST exclusive.
You must charge GST on your per diem invoices (e.g. $100 + 15% GST = $115/day).
All per diem payments should be included in your GST returns as taxable supplies.
You can only claim GST on expenses where you hold appropriate taxable supply documentation.
Collaborate Management Commentary
This is a welcome shift for our talent. Many of our actors, presenters and creatives regularly travel for work—this updated determination is more aligned with the reality of being on set or on the road. It acknowledges the true cost of doing the job and cuts down unnecessary admin.
As always, we recommend our clients:
Understand how per diems appear in your income and GST returns.
Keep good records for any claims over the $100 daily allowance.
Seek advice from a tax professional if you’re unsure how this affects your individual situation.
We’re here to ensure our talent is supported both on and off the screen.
© 2025 Collaborate NZ
