Tourists and fans

You may not have to pay tax in New Zealand if you work while you're here.

• New Zealand doesn't have a tourist GST refund scheme
• If your visit is 92 days or less
• If your visit is more than 92 days
• If you don't meet the exemption criteria or have the certificate
• Superyachts and other visiting pleasure craft

New Zealand doesn't have a tourist GST refund scheme

We don't have a tourist GST refund scheme for goods you buy here and then take out of the country. But we don't charge GST if you buy goods from duty-free stores and take them with you when you leave New Zealand.

If your visit is 92 days or less

If you're an employee and you're:

• in New Zealand for 92 days or less in any 12 month period, and
• employed by a non-New Zealand resident, and
• liable to pay tax on the income earned in New Zealand in your home country that is of a similar nature to what you'd pay in New Zealand

then you will be exempt from tax on that income in New Zealand.

If you're an employee and you're:

• employed by a New Zealand resident

then you will not be exempt from tax here and your employer will be required to deduct tax from payments made to you.

Go to our international section to find out more , or

Go to our businesses and employers area

If you're a self-employed contractor and you're:

• in New Zealand for 92 days or less in any 12 month period
• from a country that has a double taxation agreement with New Zealand (you should check the specific conditions of your country's DTA.)

then you're exempt from tax in New Zealand.

If your visit is more than 92 days

You may still be exempt from tax in New Zealand if you meet the following criteria.

If you're an employee and:

• your employer is a non-resident of New Zealand who doesn't have a permanent establishment here
• your home country has a double taxation agreement with New Zealand (you should check the specific conditions of your country's DTA.)
• you're in New Zealand for 183 days or less in any 12-month period
• your employer can't claim a tax deduction in New Zealand for your salary or wages

then you may still be exempt from tax in New Zealand. 
Contact us at nr.contractors@ird.govt.nz or phone +64 4 890 3056.

If you're an employee and:

• your employer is a New Zealand resident

then you will not be exempt from tax here and your employer will be required to deduct tax from payments made to you.

Go to our international section to find out more , or

Go to our businesses and employers area

If you're a self-employed contractor and:

• your home country has a double taxation agreement with New Zealand (you should check the specific conditions of your country's DTA.)
• you're in New Zealand for 183 days or less in any 12-month period
• you don't have a fixed base in New Zealand

then you may still be exempt from tax in New Zealand. You will need to complete an Application for an exemption certificate (IR197) and send it to us.

Find out more about New Zealand tax residency and status for companies and individuals.

If you don't meet the exemption criteria or have the certificate

Your payer must deduct tax from payments made to you:

• if you don't meet the 92 day exemption criteria, and
• haven't given them an exemption certificate issued by us.

Superyachts and other visiting pleasure craft

If you're an owner or crew of superyachts or other visiting pleasure craft you may not need to pay income tax and GST.

Find out more about superyachts and other visiting pleasure craft.

 

Date published: 20 Dec 2010

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