If you have come to New Zealand to work as crew on a fishing vessel with a certain type of visa, you'll pay tax on the money you earn at a special rate.
Your employer will take the tax out of your wages before they pay you.
Qualifying as overseas fishing crew
Overseas fishing crew are skilled workers from overseas who come to New Zealand to work on vessels in New Zealand waters.
You need a Fishing Crew Work Visa to do this job. You can only work for the employer named in your visa. Talk to your employer about getting a visa. You can also read about it on Immigration New Zealand’s website.
What you need to do
Get an IRD number
Your IRD number is a tax identification number that keeps track of the tax you pay. It helps make sure you pay the right amount.
Keep your IRD number when you go back home. You'll need it if you work in New Zealand again.
Fill in a tax code form
Your employer will give you a Tax code declaration form IR330 to fill out. You can also download the form here and give it to your employer.
Use the tax code NSW to make sure your employer deducts the right amount of tax.
If you do not provide your employer with your IRD number and the right tax code, you’ll have the highest rate of tax deducted.
Every time you get paid your employer will take tax from your wages before they pay you.
You do not have to do a tax return before you go back home.
If you do not establish a permanent place of abode in New Zealand, you'll be treated as a non-resident taxpayer during your period of employment. The usual 183-day rule does not apply. Therefore, if you, for example, earn interest from a New Zealand bank account, you'll pay tax at the non-resident withholding tax (NRWT) rate. As long as the rate is correct, you should not have to file a tax return for this income either.
If you do establish a permanent place of abode in New Zealand, you'll need to pay tax on your worldwide income. Make sure you know these criteria by checking our tax residency section for individuals.
If you have any questions, you can contact us by phone, email or post at:
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