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Income a non-resident crew member earns by performing services in New Zealand relating to pleasure craft is exempt if certain conditions are met.

This exemption applies to pleasure craft, such as super yachts, that:

  • meet the definition in section 2 of the Maritime Act 1994
  • are subject to a security under section 136 of the Customs and Excise Act 2018
  • are not owned directly or indirectly by a New Zealand resident or a controlled foreign company.

The services must be performed for a person who is not a tax resident in New Zealand.

A non-resident crew member is a person who:

  • is a crew member of a pleasure craft
  • is not a New Zealand tax resident according to the permanent place of abode test
  • is not in New Zealand for more than 365 days in any two-year period
  • is not in New Zealand illegally.

The 183-day tax residency test is turned off for the purposes of the definition.

If a crew member does not qualify under this exemption, they may like to consider whether one is available as a non-resident employee under the 92-day rule or the 183-day rule if a double tax agreement applies.

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: 21 Jun 2021
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