Skip to main content

Service changes and updates IR offices, myIR and phone lines (SPK2IR) are unavailable until the morning of Thursday 28 October for planned system maintenance. Find out more

Resurgence Support Payment (RSP) You will not be able to apply for the RSP in myIR until the morning of Thursday 28 October. Businesses affected by the alert level increase that started on 17 August can apply in myIR from 28 October. Applications for a 4th payment round are planned to open on 29 October. Find out more

Resurgence Support Payment (RSP) The government has announced an increase to the amount and frequency of the RSP from 12 November. 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