Touring in New Zealand

It’s important you have your visa and tax requirements in place before you head on tour to ‘the land of the long white cloud’. Here is an overview of requirements for Scottish musicians touring in New Zealand

Please Note: Laws, procedures, forms and fees can change year on year so please always check the official notes from the relevant government bodies for the most up to date information.

Visa requirements in New Zealand

For short-term live shows or gigs promoted by a recognised promoter, you may apply for a Short-term Entertainment Act Visitor Visa.

You will need an official offer of work or a  contract from a festival or promoter who has bee approved to bring performers from overseas. 

You can submit the visa application online via the official immigration portal. Short-term Entertainment Visas are usually processed within 3 weeks under standard processing times.

Tax Requirements in New Zealand

If you are a non-resident entertainer (i.e. a foreign musician performing in New Zealand), payments you receive for public performances are generally subject to withholding tax by the payer.

In most cases the standard withholding rate for non-resident entertainers is 20% of the income

There are some exemptions for certain circumstances – like cultural programmes sponsored by the NZ government or certain nonprofit cultural organisations. These exemptions are subject to defined criteria under NZ tax law, and you should liaise directly with NZ Inland Revenue if you think you are eligible for exemption. 

If you want to claim deductible expenses (e.g. travel within NZ, accommodation, band costs), you may need to register for an IRD number (New Zealand tax ID). This is especially important if you expect to have multiple shows and contracts. Speak to your promoter or agent for guidance. 

Checklist Summary

• You will need to apply for a Short-term Entertainment Act Visitor Visa to perform in New Zealand. 
• To apply you will need to provide a contract from an approved festival or promoter .  
• 20% Withholding tax will be applied to your income. 
• There are tax exemptions for certain cultural performance – you will need to liaise with your promoter or Inland Revenue to confirm if you are eligible for the exemption. 
• You may need to apply for a IRD tax identification number to claim expenses. 
• You can request a certificate for UK tax credit. 

Official Links

NZ Short-term Entertainment Act Visitor Visa

New Zealand tax rules for non-resident entertainers

Inland Revenue – general non-resident taxpayer guidance  

Further Help

UK Musicians’ Union

Disclaimer

This guide is for general information only and does not constitute legal or financial advice. Rules for visas and taxation can change, and individual circumstances (tour length, number of gigs, payment arrangements, residency status, etc.) can affect what applies to you. Always check the latest official guidance and consider seeking professional advice for your specific situation.