← New Zealand hubs Game Developer
New Zealand English (English) $ NZD
Erin is a freelance game developer based in New Zealand, balancing creative passion with the realities of self-employment and the local tech ecosystem. This hub covers the essential national infrastructure, tax obligations, and professional support systems she navigates daily.
Managing self-employed income and GST obligations is the biggest administrative hurdle for a solo dev.
Goods and Services Tax (GST) Registration national · Inland Revenue Department
Who qualifies Businesses with turnover exceeding $60,000 per year.
What you get Mandatory filing every 2, 6, or 12 months depending on turnover.
Common gotcha Forgetting that GST collected from clients is not your money to spend.
ACC Earners' Levy national · Accident Compensation Corporation
Who qualifies All self-employed earners in New Zealand.
What you get Annual invoice based on your declared net income.
Common gotcha Assuming you are covered for illness; ACC only covers accidental injury.
New Zealand Business Number national · MBIE
Who qualifies All businesses operating in New Zealand.
What you get Free registration and public listing for credibility.
Common gotcha Thinking it replaces your IRD number; it's a separate identifier.
KiwiSaver for Self-Employed national · Inland Revenue Department
Who qualifies NZ citizens or residents under 65.
What you get Voluntary contributions via IRD portal.
Common gotcha Missing the annual government contribution deadline of June 30th.
Provisional Tax national · Inland Revenue Department
Who qualifies Self-employed earning over $5,000 in residual income tax.
What you get Interest charges apply if you underpay based on the standard uplift method.
Common gotcha Cash flow crunch when the installment date hits.
Small Business Cashflow Scheme national · Inland Revenue Department
Who qualifies Small businesses with 50 or fewer full-time employees.
What you get Requires proof of revenue impact or business viability.
Common gotcha Strict repayment terms if the business doesn't meet growth targets. Accessing grants and R&D support is essential for scaling indie projects.
Game Development Sector Rebate national · New Zealand Film Commission
Who qualifies Game studios with a minimum spend of $250,000 on qualifying NZ production.
What you get Requires detailed audit of project costs.
Common gotcha The threshold is high for solo developers; usually requires a small team.
Research and Development Tax Incentive national · Callaghan Innovation
Who qualifies Businesses performing core R&D activities in NZ.
What you get Requires robust documentation of technical uncertainty.
Common gotcha The documentation burden is extremely high for small studios.
NZTE Export Support national · New Zealand Trade and Enterprise
Who qualifies Businesses looking to export digital products globally.
What you get Requires business growth plan submission.
Common gotcha Not suitable for early-stage hobby projects; needs commercial scale.
Digital Boost national · MBIE
Who qualifies Small business owners.
What you get Online webinars and toolkits.
Common gotcha Content is often aimed at retail/service businesses, less at tech devs.
Creative New Zealand Arts Grants national · Creative New Zealand
Who qualifies Artists and developers creating works with cultural merit.
What you get Competitive application process.
Common gotcha Focus is on 'art' rather than 'commercial software'.
R&D Experience Grants national · Callaghan Innovation
Who qualifies Businesses hiring STEM students for R&D projects.
What you get Covers a portion of the student's salary for 10 weeks.
Common gotcha Must apply well before the summer break. Public health support ensures that long hours at the desk don't lead to long-term issues.
Te Whatu Ora Public Health national · Te Whatu Ora
Who qualifies All NZ citizens, residents, and eligible work visa holders.
What you get Requires enrollment with a local GP.
Common gotcha Wait times for non-urgent elective surgeries can be very long.
Community Services Card national · Ministry of Social Development
Who qualifies Low-to-middle income earners.
What you get Requires income assessment.
Common gotcha Income thresholds are quite low for a freelance dev.
Need to Talk? (1737) national · Ministry of Health
Who qualifies Anyone in New Zealand.
What you get Immediate access.
Common gotcha It is for immediate support, not long-term therapy.
ACC Physiotherapy Subsidy national · Accident Compensation Corporation
Who qualifies Anyone with an injury covered by ACC.
What you get Requires an ACC claim number from your GP or physio.
Common gotcha You still have to pay a 'co-payment' fee.
Prescription Subsidy Scheme national · Pharmac
Who qualifies Anyone who pays for 20 prescription items in a year.
What you get Requires keeping track of receipts.
Common gotcha The year resets on February 1st.
National Immunisation Schedule national · Te Whatu Ora
Who qualifies All residents.
What you get Available at most pharmacies and GP clinics.
Common gotcha Some vaccines require booking in advance.
Essential for contracts, banking, and proving identity for international clients.
RealMe national · Department of Internal Affairs
Who qualifies All NZ residents.
What you get Verified identity status for banking and legal docs.
Common gotcha The verification process can be slow if you don't have a current passport.
New Zealand Passport national · Department of Internal Affairs
Who qualifies NZ citizens.
What you get 10-year validity.
Common gotcha Renewals must be done online with specific digital photo requirements.
Companies Register national · Companies Office
Who qualifies Anyone incorporating a company.
What you get Annual filing fee required.
Common gotcha Failure to file annual returns leads to deregistration.
Employment New Zealand Advice national · MBIE
Who qualifies Employers and contractors.
What you get Guidance on legal rights and obligations.
Common gotcha Contractor vs. employee distinction is strictly enforced.
IPONZ Trademark Registration national · Intellectual Property Office of NZ
Who qualifies Business owners protecting their brand.
What you get Requires application fee and search.
Common gotcha Trademarking is not the same as copyrighting game code.
Privacy Commissioner Guidance national · Office of the Privacy Commissioner
Who qualifies Any business handling user data.
What you get Free resources for data protection.
Common gotcha Ignoring GDPR-like requirements for international users.
One honest app. Real lives, real businesses. Free for what people need, paid only for what runs a business — on our own model, our own metal.
Where we run
Bangalore + Czechia
Our own metal · GDPR · DPDPA