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Ngā kaimahi takawaenga kāwanatanga Diplomatic personnel

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Income you get from overseas, including your diplomatic salary, is exempt from tax in New Zealand if you are:

  • 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. This includes income from:

  • New Zealand bank accounts or other investments
  • private local employment
  • a business you own or part-own.

Email us

nr.contractors@
ird.govt.nz

Non-resident contractors