New Zealand has unveiled new visitor visa policies and tax measures that allow tourists to work remotely for overseas employers or clients while visiting the country.
This applies to applications submitted from January 27th, 2025, including tourists, those visiting family, and partners or guardians on longer-term visitor visas.
According to the country’s immigration service, with these new conditions, tourists can stay in New Zealand as digital nomads and continue working remotely without violating their visa terms.
Both visitor visa holders and those entering with an NZeTA (New Zealand Electronic Travel Authority) will be eligible for these conditions.
This change is also part of a broader strategy to stimulate tourism and economic growth.
How the new visa rules work
The new visa conditions allow tourists visiting New Zealand on a visitor visa or New Zealand Electronic Travel Authority (NZeTA) to work remotely for overseas employers or clients. Visitors can enjoy New Zealand’s scenic beauty and modern infrastructure while maintaining their work commitments. However, the government has set clear boundaries on the type of work allowed under these conditions.
Under the new rules, visitors cannot work for New Zealand employers or engage in any work requiring physical presence at a local workplace. They are also prohibited from providing goods or services to New Zealand businesses.
What’s not allowed under the new visa rules
While the changes to New Zealand’s visitor visa rules offer more flexibility, certain activities remain restricted. Visitors cannot engage in any work for a New Zealand-based employer or participate in activities requiring on-site presence. These limitations are in place to ensure that the new visa category is used for remote work only.
Tax information from New Zealand Immigration
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 a 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.
Alternative visas for broader work activities
For individuals looking to do work outside the scope of the new visitor visa rules, New Zealand offers specific work visas, as cited by DAAD Scholarship:
1. Accredited Employer Work Visa (AEWV): Required for those with job offers from accredited New Zealand employers. This visa ensures compliance with local employment laws.
2. Specific Purpose Work Visa: For those coming to New Zealand for a particular event or project.
3. Entrepreneur Work Visa: For individuals wishing to establish or run a business in New Zealand.
Additionally, the AEWV is also suitable for individuals who need to engage in work requiring physical presence in New Zealand.
By implementing these updated visa conditions, New Zealand hopes to encourage longer stays from tourists, which could benefit the local economy through increased spending in various sectors, including tourism, hospitality, and retail.
