• Tax Professionals


For tax purposes, a person is considered a non-resident if they have come to New Zealand and stayed less than 183 days in a 12-month period, or do not have an "enduring relationship" with New Zealand.

A non-resident is liable for tax on income for personal services carried out in New Zealand, and on other payments from New Zealand sources.

Non-resident employees are taxed PAYE on their wages just as resident employees are. However, a non-resident may claim exemptions under either a 'double taxation agreement', or 'the 92-day ' rule.

If you hire and pay a non-resident individual or company as a contractor, withholding tax needs to be deducted from payments for the specified contract activities or services. Employers are also required to deduct withholding tax from payments to non-resident entertainers, unless the performance:

Such details should include invoices for:

  • is part of a sponsored cultural programme for the government of New Zealand or a foreign country or

  • forms part of a programme of an overseas non-profit organisation or

  • relates to a game or sport in which the participants are official representatives of the organisation administering the game or sport in an overseas country

A non-resident who is carrying on or intends to carry on a taxable activity may elect to register for GST. Depending on the value of supplies made in New Zealand, there are also circumstances in which a non-resident may also be required to register for GST. Supplies are deemed to be made in New Zealand if the goods are in New Zealand at the time of supply, or if the services are physically performed in New Zealand.

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