About this factsheet

IR296 explains the tax responsibilities of self-employed private operators in the sex industry. The current factsheet is dated 2023.

What to consider

Keep complete income and expense records, file an IR3 where required, and consider GST registration, ACC levies and student loan obligations that apply to your circumstances.

Related forms and guides

• Self-employed or an employee? (IR336)
• Smart business guide (IR320)
• Individual tax return (IR3)

This page is also available in: 简体中文