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Kimihia he parongo mo

Visitors to New Zealand


Visitor's tax guide IR294

(published April 2009) 

About this guide

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

Adobe Acrobat PDF | 108kb | 23 pages

When to use this guide

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

This booklet 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

Not for profit groups

Non-residents & visitors