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If New Zealand has a double tax agreement (DTA) with your home country, you might be exempt from paying income tax. You would pay it in your home country instead.
You or your agent need to check if the DTA allows this.
You are automatically exempt for the first 92 days you spend in New Zealand in any 12-month period. After 92 days you need to get a certificate of exemption.
If you don't get a certificate of exemption your payer will deduct tax from your schedular payments before they pay you. You will need to file an Individual tax return IR3 at the end of the tax year or when you leave New Zealand. The IR3 tells you if you're due a refund or have more tax to pay.
You are only exempt while you're a non-resident taxpayer. You become a New Zealand tax resident when the first of these happens:
Talk to your tax agent or us about your situation. We can help you to understand your tax obligations and entitlements.
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