For non-residents & visitors: Travelling to New Zealand
People visiting New Zealand for a short term or a working holiday
If you are coming to New Zealand with the intention of staying and working for a short term or having a working holiday, you will have to pay tax.
- If you are staying in New Zealand for 183 days or fewer in any 12-month period:
| you are... | but if you are... | then you become a... |
|---|---|---|
| a tourist, and not a tax resident |
|
non-resident employee |
|
non-resident contractor |
- If you are in this country for more than 183 days you become a New Zealand tax resident.
When you start working
If you are working in New Zealand during your visit, you'll need an IRD number. Please compete an IRD number application - individual (IR595) and follow the instructions on the form. We'll send you your IRD number within 8-10 working days of receiving your completed application form. You can start work without your IRD number but you'll need to give it to your employer as soon as you receive it from us.
Each employer you work for will give you a Tax code declaration (IR330) > to fill out. Use the M tax code for your main source of income while you're in New Zealand (this should be your paid employment). The code will tell your employer the correct amount of tax to deduct from your wages.
In New Zealand tax is deducted on a pay as you earn (PAYE) basis and includes Accident Compensation Corporation (ACC) earners' levy. This means that if you have an accident and injure yourself while you're in New Zealand, you'll get medical and hospital treatment without having to pay all the costs.
The amount of income tax you pay depends on how much you earn in a year. See the tax rates.
When you leave New Zealand
As you've paid tax at the correct rate while you've been working in New Zealand you shouldn't need to have any more contact with us.
But if you'd like us to work out your tax assessment for you, fill out a Refund application - people leaving New Zealand (IR50) and an Individual income tax return (IR3) and send these to us before you leave New Zealand.
| Note | |
|---|---|
| In some instances we may work out that you have further tax to pay. | |
Goods and services tax
Goods and services tax (GST) is an indirect tax that businesses charge as part of the goods and services they provide.
Visitors to New Zealand must pay GST on all goods and services that they buy in New Zealand. There is no refund of GST available when you leave New Zealand.
For more information
You can find more detail in our Visitor's tax guide (IR294) > or on Immigration New Zealand's website.
Date published: 15 Oct 2004
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