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Ngā utunga me ngā aweretanga mā ngā kaimahi kainoho-tāwāhi Payments and exemptions for non-resident employees

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Before you start work

You need to get an IRD number and work out your tax code.

Give your IRD number and tax code to your employer so they deduct the right amount of tax.


After you start work

Tell your employer if your tax code changes.

If you used the right tax code throughout the year you shouldn’t need to file at tax return at the end of the tax year.

If you used the wrong tax code or received other income you will need to file an Individual tax return IR3 to work out your refund or tax to pay amount.


When you leave New Zealand

Let us know when you’re leaving so we can update your address information and check if you have any remaining tax obligations here.

You can file a tax return early if you’re leaving before the end of the tax year and think you might be due a refund.

Tax exemption

You might be exempt from paying tax on your income in New Zealand. Talk to us about applying for a tax exemption.

If New Zealand has a double tax agreement (DTA) with your home country you might be exempt if:

  • you’re in New Zealand for 183 days or less in any 12-month period
  • your employer isn’t a New Zealand tax resident and doesn’t have a permanent or fixed base here and
  • your employer can’t claim a tax deduction in New Zealand for the cost of your wages or salary.

You or your tax agent need to check the DTA to see what other conditions apply to you.

If there is no double tax agreement (DTA) you are exempt if:

  • you’re in New Zealand for less than 92 days in a 12-month period
  • your employer is not resident in New Zealand 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.

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

Email us

nonres@
ird.govt.nz

Non-resident enquiries