Ngā kainoho-tāwāhi Non-resident taxpayers

You'll need to make sure you're a non-resident taxpayer. You do this by working out your tax residency status. This is different from your immigration status.

Tax residency status for individuals

In general, non-resident taxpayers pay tax to New Zealand on income they earn from New Zealand sources. If you come from a country or territory having a double tax agreement with New Zealand, this may affect how you're taxed.

Tax for non-resident taxpayers

There are special rules which apply to certain non-resident taxpayers. These rules may, for example, exempt certain income if the conditions are met or set a special tax rate. We have identified some of these special situations.

International tax can be complex and you may want to consult a tax professional if you're in doubt about your situation.

Non-resident taxpayers with special rules

Diplomatic personnel

Experts and trainees visiting from overseas

Non-resident contractors

Non-resident crews of visiting pleasure craft

Non-resident employees

Non-resident entertainers and sportspeople

Overseas fishing crew working in New Zealand

Working in New Zealand as a recognised seasonal employer (RSE) worker