NZ
Non-resident visitor
Active
Exemption
New Zealand · special tax regime
Rate
—
Duration
—
Prior non-residency
—
required before applying
Standard top income tax
39.0%
New Zealand, without the regime
Overview
- Regime
- Non-resident visitor
- Country
- New Zealand
- Type
- Exemption
- Status
- Active
- Effective from
- Apr 1, 2026
- Expires on
- —
Details
- Summary
- From 1 April 2026, qualifying remote workers may remain non-resident for tax despite a New Zealand stay, with exempt New Zealand-sourced employment or services income when conditions are met.
- Eligibility
- Present in New Zealand 275 days or fewer in any 18-month period; lawful immigration status; tax resident in a jurisdiction with income tax substantially similar to New Zealand; not a resident or transitional resident immediately before the visit; no family scheme entitlement.
- Benefits
- Excluded from the 183-day residence test; exempt from New Zealand income tax on qualifying services income earned while in New Zealand.
- Requirements
- Work must not be for a New Zealand resident employer or branch, must not supply goods or services to New Zealand customers, and must not require physical presence in New Zealand.
- Limitations
- Does not exempt other New Zealand-sourced income; permanent place of abode test may still apply; treaty relief and contractor withholding rules remain relevant for other structures.
- Income types covered
- Qualifying remote employment and personal services income
- Duration details
- While non-resident visitor conditions are met
Other regimes in New Zealand
| Name | Type | Rate |
|---|---|---|
| Transitional resident exemption | Non dom | — |
View source Taxation legislation from 1 April 2026; PwC NZ residence