The Government announced today that the rules for visitors are changing and people arriving on a visitor visa or NZeTA can work for overseas employers while visiting New Zealand.
New visa conditions will now allow visitors to work remotely for an overseas employer or client. The change applies to applications received from 27 January 2025 for all visitors, including tourists and people visiting family, and partners and guardians on longer-term visitor visas.
These new conditions mean that tourists can stay in New Zealand as a digital nomad and keep in touch with work back home, without breaching their visa conditions.
Both visitor visa recipients and people who enter with an NZeTA (New Zealand Electronic Travel Authority) will receive these conditions.
Visitor visa holders must not:
- work for a New Zealand employer
- provide goods or services to people or businesses in New Zealand
- do work that requires them to be physically present at a workplace in New Zealand.
Tax information
- The tax treatment of a digital nomad’s income from working for a foreign employer while in New Zealand depends on the person’s individual circumstances and the individual is responsible for understanding the tax rules relevant to their circumstances.
- Generally, if the person’s income is taxed elsewhere, New Zealand will exempt it from tax if the person does not spend more than 92 days in New Zealand in a 12-month period. The days do not need to be consecutive.
- If the person is tax resident in one of the 40 plus countries with which New Zealand has a tax treaty (such as Australia, most of Europe, the UK, the US and much of Asia), this period can often be extended to 183 days. More information is available on Inland Revenue’s website.
- If the person is present in New Zealand for longer than the relevant limit for exemption, New Zealand will tax their income from providing services. This tax will apply from the first day of their New Zealand presence, and will be imposed at the same rates as apply to New Zealand residents.
News resource: Working remotely from New Zealand | Immigration New Zealand
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