If you fit within this category, you do not need to pay tax in New Zealand. Check the requirements below.
Requirement 1
You are an individual.
Requirement 2
You visit New Zealand for up to 275 days in an 18-month period.
The Key Accountant Point: the 275-day rule is not a calendar-year test. For every day your client is in New Zealand, ask:
"How many days has this person been physically present in New Zealand during the previous 18 months?"
If the answer reaches 276, the exemption stops.
Example 1 - Multiple Visits
Period Days in NZ
1 Apr – 30 Jun 2026 91
1 Oct – 31 Dec 2026 92
1 Apr – 30 Jun 2027 91
Total 274
The visitor remains under the 275-day threshold.
Even though the person has visited New Zealand multiple times, their total presence during any 18-month window never exceeds 275 days.
Example 2 – The Rolling 18-Month Trap
Visit Days
1 Apr – 30 Sep 2026 183
1 Jan – 31 Mar 2027 90
1 May – 15 May 2027 15
Total: 288 days
The person exceeds the limit during that May 2027 visit.
Result: Non-resident visitor status ends on the day they reach day 276. From that day forward, ordinary NZ tax residency rules apply.
Requirement 3
Can the client prove they are tax resident and liable to tax somewhere outside New Zealand
You can provide a tax residency certificate , you filed a tax return there last year and you have a tax identification number there.
Requirement 4
You have not been a New Zealand tax resident immediately before arriving.
Requirement 5
You work exclusively for offshore clients or employers.
Requirement 6
You do not receive working for families entitlements.
The new rules will only apply to those who are lawfully within New Zealand, remaining unlawfully will result in tax residence rules being applied retrospectively.
As at April 2026, Immigration New Zealand has not introduced a dedicated digital nomad visa. Working remotely for an offshore employer can still breach a standard visitor visa, even if your income is exempt from New Zealand tax.
