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You may be exempt from paying tax in New Zealand on income you get from overseas to support your work or study here.


You are exempt if you are in New Zealand under an arrangement with New Zealand’s government to:

  • provide professional or expert advice or assistance
  • teach or lecture
  • make investigations
  • receive education, training or experience.

This income is exempt:

  • payment for services you provide to an employer who is not a New Zealand tax resident
  • an allowance, scholarship, bursary or other maintenance payment you get to support your visit here.

This income is not exempt:

  • income you get from New Zealand, such as interest from a bank account.

If you’re a visiting teacher or student

Check if New Zealand has a double tax agreement (DTA) with your home country. The DTA might exempt you from paying tax to New Zealand on some or all the income you get here.

If you get income from a New Zealand employer, your employer might deduct PAYE (pay as you earn) tax from your pay. If you are exempt under a DTA, your employer will still deduct tax as they cannot be sure how long you’ll be in New Zealand. If you leave New Zealand within the DTA exempt period, you can file an Individual tax return IR3 and get the tax refunded.

If there is no DTA you are exempt from paying tax on your New Zealand income if:

  • you’re in New Zealand for less than 92 days in a 12-month period
  • your employer is not a New Zealand tax resident and
  • your New Zealand income is taxable in your home country.

Contact us

Talk to us or your tax agent about your situation. We can help you to understand your tax obligations and entitlements.

Email us


Non-resident enquiries

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