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