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Income Tax Act 2007

Income - Exempt income

CW 19: Amounts derived during short-term visits

You could also call this:

“Tax rules for short-term visitors earning money in New Zealand”

If you’re not from New Zealand and you come here to work for a short time, you might not have to pay tax on the money you earn. This is true if:

You stay in New Zealand for 92 days or less. This includes the days you arrive and leave.

You’re not in New Zealand for more than 92 days in any 12-month period that includes your visit.

You’re doing work for someone who doesn’t live in New Zealand.

The country where you usually live will tax you on this money in a way that’s very similar to how New Zealand would tax it.

But this rule doesn’t apply if you’re a public entertainer. Public entertainers are people like circus performers, dancers, speakers, movie actors, musicians, radio personalities, singers, TV stars, and theatre actors. It also includes athletes, boxers, wrestlers, and other professional sports people.

If you’re one of these types of entertainers or athletes, you’ll need to pay tax on the money you earn in New Zealand, even if your visit is short.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1513188.

Topics:
Money and consumer rights > Taxes
Immigration and citizenship > Visas
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CW 18: Allowance for additional transport costs, or

“Extra money from your employer for work-related travel costs”

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CW 20: Amounts derived by visiting entertainers including sportspersons, or

“Tax rules for overseas performers and athletes in New Zealand”

Part C Income
Exempt income

CW 19Amounts derived during short-term visits

  1. Income that a non-resident person derives from performing personal or professional services in New Zealand during a visit is exempt income if—

  2. the visit is for 92 or fewer days, counting the days of arrival and departure as a whole day each; and
    1. the person is present in New Zealand for 92 days or fewer in total in each 12-month period that includes the period of the visit; and
      1. the services are performed for or on behalf of a person who is not resident in New Zealand; and
        1. the amount derived from the personal or professional services is chargeable in the country or territory in which the person is resident with a tax that is substantially the same as income tax imposed under this Act.

          1. This section does not apply to the income of a public entertainer.

          2. In this section, public entertainer includes—

          3. circus performers, dancers, lecturers, motion picture artists, musicians, radio artists, singers, television artists, and theatre artists; and
            1. athletes, boxers, wrestlers, and other professional sportspersons.

              Compare
              Notes
              • Section CW 19(1): amended (with effect on 30 March 2017), on , by section 137 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
              • Section CW 19(1)(b): replaced, on (applying for a person for a visit beginning on or after 1 April 2017), by section 34(1) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).