Tax Features for O'seas People



If your country has a DTA with New Zealand
If you are resident in a country that has a DTA with New Zealand, your employment income will generally be exempt from New Zealand income tax if all of these conditions are met:

  • You are in New Zealand for 183 days or less in any 12-month period or income year.

  • Your employer is not 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.

Conditions vary between DTAs. Check your country’s DTA for more information.


If your country has no DTA with New Zealand
If you are resident in a country that has no DTA with New Zealand, your employment income will be exempt from New Zealand income tax if all of these conditions are met: You are in New Zealand for 92 days or less. Your New Zealand employment income is taxable in your own country. The services you perform are on behalf of a person who is not resident in New Zealand.


Non-resident contractors (self-employed people)
Some individuals who come to New Zealand are shareholder-employees of non-resident companies and contract payments to the company will be subject to withholding tax unless they have an exemption certificate.

If you are under contract to complete an activity or service in New Zealand, the contract payer must deduct non-resident contractors’ withholding tax (NRCWT) from the payments made to you under the terms of the contract.

NRCWT is deducted at the rate of 15% if you have completed a Tax declaration code (IR 330) form. If you do not supply an IR 330, the rate increases to 20% for companies or 30% for individuals.

If you come from a country that has a double tax agreement (DTA) with New Zealand you may be entitled to relief from taxation if you have a valid certificate of exemption or a zero-rated special tax rate certificate.

For information about applying for a certificate of exemption, contact the Non-resident Contractors Team at the IRD.


92-day rule
You do not have to apply for a certificate of exemption from NRCWT if either of the following conditions applies to you:

  • You come from a country that has a DTA with New Zealand, and you are eligible for total New Zealand tax relief under that agreement, and you are present in New Zealand for a total of 92 days or less in any 12-month period.

  • The total contract payments you receive as a non-resident contractor from all your payers’ amount to $15,000 or less in a 12-month period. This measure does not remove any New Zealand tax liability the non-resident contractor may have, just the obligation on the payer to deduct withholding tax at the time of payment.

If you get a certificate of exemption from NRCWT or the 92-day rule applies to you, you will not have to file a tax return in New Zealand but you will still have to return this New Zealand income in your country of residence.