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Resurgence Support Payment RSP Applications for the RSP for businesses affected by the 17 August alert level change are still open. Find out more

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Second Resurgence Support Payment Applications for the 2nd Resurgence Support Payment (RSP) for the alert level increase that started on 17 August are now open Resurgence Support Payment

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
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