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Kimihia he parongo mo

Individual income tax


Visitor's tax guide IR294

(published October 2010) 

About this guide

This guide explains the tax responsibilities for people visiting New Zealand. The tax residence rules are different from the New Zealand immigration and residency rules.

Adobe Acrobat PDF | 81kb | 25 pages

When to use this guide

If you are visiting New Zealand, read this guide to help work out what your tax obligations may be.

It has information on:

  • New Zealand's major taxes and how they apply to New Zealand residents and visitors
  • taxes and exemptions that apply to different types of visitors to New Zealand.
What you will need

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Individuals & Families

Businesses

Non-profit organisations

International