If you’re a non-resident taxpayer you're usually not subject to New Zealand tax on your cryptoasset income. This income could include amounts you receive from selling cryptoassets or mining. You'll be subject to New Zealand tax only if your cryptoasset income has a source here.
An example of when your income may be sourced here is if you carry on a business in New Zealand. There are also other source rules that might apply.
New Zealand may have a double tax agreement (DTA) with your country of residence. That agreement may decide where you need to pay tax, or whether you can claim tax credits.
We recommend that you seek advice from a tax advisor or accountant if you're unsure of your tax obligations.
Tax for non-resident taxpayers