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Changes to paid parental leave payments - There will be no paid parental leave payments from 31 December to 18 January, because of the holidays. Find out more.

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, email or post at:

+64 3 951 2020

[email protected]

Inland Revenue
Non-resident Centre
Private Bag 1932
Dunedin 9054
New Zealand

Last updated: 31 Mar 2021
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