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If you're a non-resident who is employed by a non-resident and perform professional or personal services in New Zealand, you may be exempt on income you earn here if you meet certain conditions.

92-day rule

You'll be exempt on income you get from professional or personal services performed in New Zealand if:

  • your visit is not more than 92 days, counting the days of arrival and departure as whole days
  • your visit is not more than 92 days in each 12-month period that includes the period of the visit
  • your New Zealand income is taxable in your own country
  • the services you perform are on behalf of a person who is not a tax resident in New Zealand
  • you are not a public entertainer.

183-day rule

If your country has a double tax agreement (DTA) with New Zealand, the number of days you can be in New Zealand may be extended to 183 days. Each DTA has different criteria but usually require that:

  • you're in New Zealand for 183 or fewer days in any 12-month period
  • your employer is not a tax resident in New Zealand and does not have a permanent establishment or fixed base here
  • your employer cannot claim a tax deduction in New Zealand for the cost of your salary or wages. 

Double tax agreements (DTAs)

COVID-19 Tax residency

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: 01 Jul 2021
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