We’re pleased to confirm that the per diem threshold for the screen sector has now been lifted to $100 per day, a long-awaited update that better reflects real-world costs for crew working away from home.

This change is now live on IRD’s updated screen production tax guidance page.

The Good News

If you're working away from the town where you normally live and incurring your own daily expenses, the first $100 of any per diem is now considered a deemed deduction. That means:

• No tax needs to be withheld by the production company on per diems up to $100

• You don’t need to keep receipts to claim the $100 in your tax return

• You’ll still need to include both the per diem and the $100 deduction in your income tax return

• If you're claiming more than $100, you’ll need to retain receipts for the full amount

A Few Important Caveats

• If the production provides meals (like set catering), the deemed deduction doesn’t apply - the entire per diem becomes taxable, and WHT must be deducted.

• If you are working in your home town, per diems are fully taxable and cannot be claimed as a deduction.

• If you are paid more than $100, only the first $100 is covered by the determination, the rest is taxable unless you claim actual expenses with receipts.

GST Applies for Registered Crew

If you’re GST-registered, note that the $100 is a GST-exclusive amount. That means:

• You’ll need to charge GST on top of the per diem when invoicing a production

• The total amount becomes $115 per day (100 + 15% GST)

• You must retain taxable supply information and include per diems in your GST returns

Thank you to NZCS Treasurer, Murray Milne, for his ongoing work with IRD to secure this win for our members.

Want more detail or help applying it to your next job?
Visit the IRD screen production guidance page.

Mā te wā,
The NZCS Team