Non-resident status
People coming to New Zealand
If you come to New Zealand, you are generally a non-resident for tax purposes if:
Tax status information for non-resident crew (contractors)
If a non-resident contractor works in New Zealand for less than 92 days (3 months) and meets the criteria, they are exempt from tax payments.
If they are contracted to work for longer than 92 but under 183 (six months), they can apply for an exemption.
(Tax status information for non-resident cast (entertainers))
If you come to New Zealand, you are generally a non-resident for tax purposes if:
- you stay less than 183 days in any 12-month period, and
- you don't have an enduring relationship with New Zealand.
Tax status information for non-resident crew (contractors)
If a non-resident contractor works in New Zealand for less than 92 days (3 months) and meets the criteria, they are exempt from tax payments.
If they are contracted to work for longer than 92 but under 183 (six months), they can apply for an exemption.
(Tax status information for non-resident cast (entertainers))
