Skip to main content

Delays to response times: It is taking longer than usual to answer calls and myIR messages, and to process some COVID-19 Support Payment applications. This is because of the impact of COVID-19. If possible, please contact us through your myIR account. Log in to myIR

Budget 2022: The Government has announced Budget 2022, which includes changes to child support payments. Find out more on our Tax Policy website

Budget 2022: The Government has announced a Cost of Living Payment, which will be paid from 1 August 2022. You do not need to apply for this payment. If you are eligible, we’ll pay it into your bank account. Find out more

You'll need to make sure you're a non-resident taxpayer. You do this by working out your tax residency status. This is different from your immigration status.

Tax residency status for individuals


In general, non-resident taxpayers pay tax to New Zealand on income they earn from New Zealand sources. If you come from a country or territory having a double tax agreement with New Zealand, this may affect how you're taxed.

Tax for non-resident taxpayers


There are special rules which apply to certain non-resident taxpayers. These rules may, for example, exempt certain income if the conditions are met or set a special tax rate. We have identified some of these special situations.

International tax can be complex and you may want to consult a tax professional if you're in doubt about your situation.

Non-resident taxpayers with special rules

Diplomatic personnel

Experts and trainees visiting from overseas

Non-resident contractors

Non-resident crews of visiting pleasure craft

Non-resident employees

Non-resident entertainers and sportspeople

Overseas fishing crew working in New Zealand

Working in New Zealand as a recognised seasonal employer (RSE) worker

Last updated: 03 Mar 2021
Jump back to the top of the page