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Non-resident contractors and entertainers

Information for people from overseas contracting in New Zealand and their employers.

Tax residency and status

Find out if you are a New Zealand tax resident or an overseas tax resident and what that means.

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What are your tax obligations

Read about your tax obligations if you are a non-resident contractor or entertainer.

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Paying a non-resident contractor or entertainer

Read about your obligations if you are paying a non-resident contractor or entertainer.

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Industries and events

Find out more about the tax rules relating to certain industries and events.

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Double tax agreements

Read about double tax agreements with New Zealand.

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Legal and technical information

Read about the legal and technical information relating to non-resident contractors and entertainers.

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