Skip to main content

Budget 2024 | The Government has announced proposed changes to personal income tax, the independent earner tax credit, in-work tax credit, the minimum family tax credit and the interest rate charged for overseas based student loans. They have also provided more information on FamilyBoost. Find out more: www.budget.govt.nz

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 taxpayers.

They can register using form IR359. More information is provided in the handbook IR356.

Contact us

If you have any questions, you can contact us by phone or write to us at:

Personal (within NZ) 0800 775 247

Overseas callers +64 4 832 5205

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

Log in to myIR

Inland Revenue
PO Box 39010
Wellington Mail Centre
Lower Hutt 5045
New Zealand

Last updated: 27 Nov 2023
Jump back to the top of the page