10 February 2025

The tax consequences of being a digital nomad in New Zealand

Digital nomads are people who work remotely via the internet while constantly travelling around the world.

New Zealand’s Visitor Visa rules were relaxed on 27 January 2025 to allow visitors such as digital nomads to work remotely from New Zealand.  Visitor Visas are usually granted for up to 90 days but can be extended for up to nine months.

Prior to 27 January 2025, a person in New Zealand on a Visitor Visa was unable to work in New Zealand. The rule change is intended to make New Zealand a more attractive tourist destination for digital nomads and other remote workers.

The new Visitor Visa rule applies to employees who work remotely for a foreign employer, and to self-employed remote contractors with clients outside New Zealand. However, the new Visitor Visa rule does not apply to visitors whose employment requires them to be in New Zealand, for example people coming to New Zealand to work for a New Zealand employer. These visitors are still required to obtain visas relevant to their own circumstances, such as a work visa.

If digital nomads do choose to work remotely from New Zealand, they can have New Zealand tax obligations. These tax obligations depend on the number of days the person intends to stay in New Zealand, whether the income is subject to income tax in another country, and whether the person’s country of residence (if they have one) has a double tax agreement with New Zealand. Some of the key tax obligations are detailed below.

Key tax obligations

  • If a person intends to spend less than 92 days in New Zealand in any 12-month period, the income earned while working remotely from New Zealand for an overseas employer is not subject to New Zealand income tax if the income is subject to income tax in another country.
  • If a person intends to spend between 92 and 183 days in New Zealand in a 12-month period, the income from remote work for an overseas employer may not be subject to tax in New Zealand if the person is tax resident in one of the 40 plus countries with which New Zealand has a tax treaty. If there is no tax treaty, the person will be subject to New Zealand income tax on the income (from the first day they began working remotely from New Zealand), even if the income is subject to tax elsewhere.
  • If a person intends to spend 183 days or more in New Zealand, they will be subject to income tax on the income from all their remote work while in New Zealand. They could also be subject to New Zealand tax on their worldwide income, subject to whether they are tax resident elsewhere, and whether that country has a tax treaty with New Zealand.
  • If taxable in New Zealand, digital nomads will be taxed at the same tax rates as New Zealand tax resident individuals, which range from 10.5% to 39%. They will need to apply for an IRD number and file a New Zealand income tax return. They may also have provisional tax obligations depending on how long they stay in New Zealand.

Talk to our experts

If you are a digital nomad looking to come to New Zealand under a Visitor Visa, or if you will be visiting New Zealand for an extended period of time, please get in touch with the Nexia tax consultants to understand your New Zealand tax obligations.

Who are Nexia New Zealand?

Nexia is one of New Zealand’s leading full-service chartered accounting and business advisory consultancy firms, offering the full range of accounting, business advisory, corporate advisory, tax, audit, and insolvency services. 

Nexia New Zealand has four offices throughout New Zealand: Victoria Street in Christchurch, Albany on Auckland’s North Shore, Newmarket in the Auckland CBD and Hastings in Hawke’s Bay.

Written by Siew Mei Ou Yang and Shelley-ann Brinkley and

Find updates