New Zealand is introducing new tax rules designed with “digital nomads” in mind. From 1 April 2026, certain visitors will be able to work remotely while here without triggering New Zealand tax residency.
Here’s the key takeaway: if you’re working for an overseas employer or client while enjoying time in New Zealand, you may not be taxed here, provided you tick the right boxes.
Who qualifies?
• You can stay up to 275 days in any 18-month period without becoming a tax resident.
• The usual 183-day residency rule won’t apply to you.
• You must not have been a New Zealand resident or transitional resident immediately before becoming a non-resident visitor.
• You must be here lawfully, and your home country’s income tax system should be broadly similar to ours.
What type of work is allowed?
• Work has to be for an overseas business, employer, or client.
• You cannot provide goods or services to New Zealand businesses or people.
• For example: taking photos of Warkworth for a farming company in Italy would qualify. Doing promotional work for a tourism company in Warkworth would not.
• The employer should not require you to be physically present in New Zealand for the role itself (you are simply doing the work while located here).
What income does it cover?
The exemption applies to:
• Personal or professional services.
• Business or self-employed income from overseas that might otherwise be considered New Zealand-sourced simply because you are physically here.
This change is part of a global shift towards recognising that many people now work from anywhere. It opens the door for visitors to enjoy our lifestyle and scenery without worrying about unintended tax consequences, so long as the work is for overseas clients and the right conditions are met.
Disclaimer: This blog post is for informational purposes only and should not be construed as professional advice. It is recommended to seek the advice of a qualified accountant or tax professional regarding your specific circumstances.