Most people don’t realize how much they spend on streaming services each year. Netflix, Disney+, Apple TV+, Stan, Amazon Prime Video, Hayu, and others add up fast-often more than $100 a month. And if you’re self-employed, work remotely, or run a small business, those subscriptions might be tax-deductible. But only if you can prove it. That’s where keeping receipts and invoices comes in.
Why Streaming Costs Matter for Taxes
Just because you watch Netflix for fun doesn’t mean it’s not a business expense. If you’re a freelance writer, podcaster, film student, content creator, or small business owner who uses streaming platforms for research, inspiration, or client work, those subscriptions can count as legitimate business costs. In New Zealand, the Inland Revenue Department (IRD) allows deductions for expenses that are ‘wholly and exclusively’ used for earning income.
Think about it: a documentary filmmaker needs access to Apple TV+ to study editing styles. A marketing consultant uses Stan to analyze audience trends in Australian content. A teacher creating online lessons pulls clips from Disney+ for classroom material. These aren’t just hobbies-they’re tools of the trade.
But here’s the catch: the IRD doesn’t accept guesses. You need proof. That means keeping every receipt, email confirmation, or invoice from the service provider. No receipt? No deduction. Simple as that.
What Counts as a Valid Receipt or Invoice
Not every screenshot or bank statement will do. The IRD requires specific details on each document:
- Full name of the service provider (e.g., Netflix New Zealand Ltd)
- Exact date of payment
- Amount paid
- Description of what was purchased (e.g., ‘Monthly subscription to Netflix’)
- Your name or business name as the payer
Most streaming services send these automatically via email. Save them in a folder labeled ‘Streaming Subscriptions’-don’t just leave them in your inbox. Gmail and Outlook let you create filters to auto-sort these emails. Set one up today: search for ‘Netflix’, ‘Disney+’, ‘Prime Video’, etc., and move them to a dedicated folder.
If you pay through Apple App Store or Google Play, download the receipt directly from your account settings. On iPhone: Settings > [Your Name] > Media & Purchases > Purchase History. On Android: Google Play Store > Profile > Payments & Subscriptions > View Purchases. These are official records the IRD accepts.
How to Track Which Subscriptions Are Deductible
Not every subscription qualifies. You need to separate personal use from business use. Here’s how:
- Make a list of every streaming service you pay for.
- Next to each, write down why you use it for work.
- Estimate the percentage of time it’s used for business vs. personal.
Example: You pay $14.99/month for Netflix. You watch documentaries for research 60% of the time, and family movies 40%. You can claim 60% of that cost-$8.99 per month, or $107.88 per year.
Keep a simple spreadsheet with columns: Service, Monthly Cost, Business Use %, Deductible Amount, Date Paid, Receipt Attached. Update it every month. It takes five minutes, and it saves hundreds at tax time.
Common Mistakes People Make
Many taxpayers assume they can claim everything because ‘everyone uses streaming’. That’s not how it works. The IRD audits these claims regularly, especially for freelancers and sole traders.
Here are the top three mistakes:
- Claiming 100% of a family subscription. If your partner and kids also use it, you can’t claim the full cost. Only the portion tied to your business.
- Using old receipts. The IRD requires records to be kept for seven years. Don’t delete emails or bank statements from 2023 just because tax season is over.
- Not linking usage to income. You need to show how the subscription helped you earn money. Keep notes: ‘Watched three episodes of My Brilliant Friend for script research on 12/3/2025’.
One client I worked with claimed $500 in streaming costs last year. The IRD asked for proof. He had no receipts. He lost the entire claim-and got flagged for a deeper review.
How to Organize Your Records
You don’t need fancy software. But you do need a system.
Option 1: Use Google Drive or iCloud. Create a folder called ‘Tax Records > Streaming Subscriptions’. Save all receipts as PDFs with clear names: Netflix_Jan2025.pdf, DisneyPlus_Feb2025.pdf.
Option 2: Use a free app like Receipts by Wave or Smart Receipts. Take a photo of your email receipt or bank statement, tag it with the service name and date, and it auto-saves. These apps even let you export reports for your accountant.
Option 3: Print and file. Yes, old-school. Print monthly statements, staple them to a sheet with the service name and deduction amount, and store them in a binder. Keep it in a drawer with your other tax docs.
Whichever method you choose, do it monthly. Waiting until March means forgetting which service you paid for in June.
What Happens If You Get Audited
If the IRD asks for your streaming receipts, they’re not trying to trick you. They’re just checking that deductions are fair and accurate. If you’ve kept organized records, you’ll breeze through it.
Bring your spreadsheet, your folder of receipts, and a short note explaining how each service helped your work. No need to over-explain. Just show the link between cost and income.
Remember: the burden of proof is on you. Not your accountant. Not the IRD. You.
Other Expenses You Can Claim Alongside Streaming
Streaming isn’t the only thing you can deduct. If you’re working from home, you might also claim:
- Home internet (portion used for work)
- Streaming device (e.g., Apple TV, Roku) if bought for business use
- Headphones or sound equipment used for content creation
- Subscription to industry newsletters or research databases
Keep everything together. The more organized you are, the more you can claim-and the less stress you’ll feel during tax season.
Start Today: One Simple Action
You don’t need to overhaul your life. Just do one thing right now:
Open your email. Search for ‘Netflix’, ‘Disney+’, ‘Prime Video’, ‘Stan’, ‘Apple TV+’. Find the last three receipts. Save them in a folder called ‘Streaming Tax Records’. Set a calendar reminder for the 5th of every month to check for new ones.
That’s it. In five minutes, you’ve built a system that could save you hundreds next tax season.
Streaming services aren’t just entertainment. They’re tools. And like any tool, if you use them to make money, you’re allowed to write them off. But only if you keep the paper trail.
Can I claim streaming services on my tax return if I’m employed, not self-employed?
Generally, no. Employees can’t claim streaming subscriptions unless they’re specifically required by their employer and not reimbursed. Even then, you’d need a written agreement from your employer stating the subscription is a work requirement. Most regular employees won’t qualify.
What if I pay for a family plan? Can I still claim part of it?
Yes, but only the portion tied to your business use. For example, if you pay $25/month for a family plan and use it 70% for work (research, content creation, client reviews), you can claim $17.50 per month. Keep a log of how you use it to justify the percentage.
Do I need to keep receipts for free trials?
No, only for paid subscriptions. Free trials don’t count as expenses because no money changed hands. But if you upgraded after the trial, save the first payment receipt-it’s the start of your deductible period.
How long do I need to keep streaming receipts?
You must keep tax records for seven years in New Zealand. That includes emails, bank statements, and app receipts. Even if you cancel a service, keep its receipts for at least seven years from the date of payment.
Can I claim subscriptions I paid for last year but used this year?
Yes, as long as the payment was made in the tax year you’re claiming. In New Zealand, the tax year runs from April 1 to March 31. If you paid for a Netflix subscription in March 2025 for use in April 2025, it still counts for the 2024-2025 tax year because that’s when the money left your account.
