Income you get from overseas, including your diplomatic salary, is exempt from tax in New Zealand if you're:
- a diplomat
- a non-resident taxpayer employed at an embassy, high commission or consulate in New Zealand
- an officially recognised family member of a diplomatic or consular employee.
You need to pay tax in New Zealand on any income you get from New Zealand sources. This includes income from:
- New Zealand bank accounts or other investments
- private local employment
- a business you own.
Locally employed staff are not covered by the exemption
Locally employed staff must pay their own tax on income from employment as IR56 workers.
They can register using form IR359. More information is provided in the handbook IR356.
Contact us
If you have any questions you can call us, write to us or contact us online in myIR.
Call us
| Your location | Phone number |
|---|---|
| New Zealand | 0800 227 774 |
| Overseas | +64 4 832 5223 |
Additional countries can now call us for free from Australia, Canada, United States of America, China, Hong Kong Special Administrative Region, South Korea and United Kingdom:
Overseas customers ─ our tollfree numbers
Write to us
Postal address:
Inland Revenue
PO Box 39010
Wellington Mail Centre
Lower Hutt 5045
New Zealand