Players, officials and unions

If you’re a professional overseas Rugby Union (non-resident) you’ll be taxed under New Zealand’s companies rules.

If you’re a non-resident company that carries out your business activity through a permanent establishment in New Zealand (eg, a branch or office) you:

• will have to pay tax on any income you earn through those activities
• may have to register for GST and charge it if you supply goods and services in New Zealand, but
• can claim back GST that you pay on certain transactions.

If you're an organisation promoting amateur sports you may not have to pay income tax in New Zealand. Find out more information about taxes for non-profit organisations.

If you're a non-resident sportsperson

If you're a non-resident sportsperson …	then you…
representing an official body that administers rugby in an overseas country	won’t have to pay tax on income you receive from a game or related activity while you’re in New Zealand.
not formally representing an official body that administers rugby in a country other than New Zealand, and in New Zealand for 92 days or less	may not have to pay New Zealand tax on income you receive from participating in a game or sporting activity. but, you may have 20% tax deducted from any bonuses, appearance money or prizes you receive. Eg, your salary from your home Rugby Union is unlikely to be taxed in New Zealand, but if you receive a bonus for qualifying for a semi-final that bonus might be taxed.

Email us or give us a call if you’d like more information.

Email: nr.contractors@ird.govt.nz
Phone: +64 9 984 4329
Fax: +64 9 984 3082

If you’re a non-resident support person

If you’re a support person who:

• represents an official body that administers Rugby in an overseas country

you won’t have to pay tax in New Zealand on income from your work with the sporting activity.

 

Date published: 20 Jun 2011

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