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Non-resident employees
If you're a non-resident employee, you need to pay tax on the money you earn. Here's what you need to do to ensure you pay the right amount of tax and receive any exemptions you may be entitled to.
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Non-resident contractors
If you're a New Zealand non-resident person, company or entity contracted to provide services or equipment in New Zealand check you're paying the right amount of tax.
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Experts and trainees visiting from overseas
Visiting overseas experts or students may be exempt from paying tax in New Zealand.
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Non-resident entertainers and sportspeople
If you're a non-resident entertainer or sportsperson, you receive schedular payments. Here's what you need to do to ensure you pay the right amount of tax.
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Diplomatic personnel
Describes tax exemptions available for consular and diplomatic staff for overseas income, and contrasts this with New Zealand income.
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Overseas fishing crew working in New Zealand
If you're working on an overseas fishing crew you will need to pay tax on the money you earn. Here's what you need to do to ensure you pay the right amount of tax.
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Non-resident crews of visiting pleasure craft
If you're a non-resident crew member of a super yacht or other pleasure craft. This describes the rules that may apply to you and helps you understand your tax obligations and entitlements.
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Income tax return for non-resident individual taxpayers - IR3NR
The Income tax return for non-resident individual taxpayers (IR3NR) tells us details about your income and tax
