The government announced today that individuals entering New Zealand on a visitor visa or NZ eTA are now permitted to work for overseas employers during their stay.
Visitors will now be permitted to carry out remote work for an overseas employer or client under the updated visa conditions. These rules apply to all visitor visa applications lodged on or after 27 January 2025, including applications from tourists and those visiting relatives, partners or guardians holding extended visitor visas.
The new conditions permit tourists to remain in New Zealand as digital nomads and maintain contact with their work abroad without violating the terms of their visa.
Both individuals granted a visitor visa and those entering New Zealand with a New Zealand ETA (New Zealand Electronic Travel Authority) will be subject to these conditions.
A digital nomad works remotely using online tools for an employer or business that does not require them to remain in one place. This arrangement allows them to carry out their professional responsibilities while living in or travelling across different countries, without being bound to a fixed workplace.
Both individuals granted a visitor visa and those entering New Zealand with a New Zealand ETA (Electronic Travel Authority) will be subject to these conditions.
The updated rules apply to all visitor visa applications received from 27th January 2025 onwards. Under these conditions, individuals, including tourists, those visiting family, and holders of long-term partner or guardian visitor visas, may work remotely for overseas employers or clients while residing in New Zealand.
To remain compliant with New Zealand’s immigration rules, visitors working remotely must adhere to the following conditions:
The taxation of individuals working for foreign employers while staying in New Zealand depends on their specific circumstances. Each person must take responsibility for understanding how the applicable tax rules affect their situation and ensure they comply with New Zealand’s requirements during their stay.
Every individual is accountable for ensuring they comply with New Zealand’s tax regulations while working remotely from within the country. The treatment of their foreign-sourced income depends on their personal tax situation, including where the income is earned and whether it is taxed elsewhere.
In general, if the individual’s income is taxed in another country, New Zealand will not impose tax on that income, provided the person does not stay in New Zealand for more than 92 days within a 12-month period. These 92 days do not need to be consecutive. Exceeding this limit may alter the person’s tax status in New Zealand.
If the person is a tax resident of one of the more than 40 countries that have a tax treaty with New Zealand, including Australia, most European countries, the United Kingdom, the United States, and many parts of Asia, the exemption period may extend to 183 days. These treaties help avoid double taxation and may offer additional clarity. Individuals can consult New Zealand’s Inland Revenue website for further information.
If a person remains in New Zealand beyond the applicable exemption period, either 92 or 183 days, depending on their treaty status, New Zealand will begin taxing their income from services. In such cases, the tax applies from the first day of their presence beyond the exemption period, and it is charged at the same rates that apply to residents of New Zealand.
The government has confirmed that the updated visa conditions apply exclusively to remote work undertaken for overseas employers. Any form of physical employment within New Zealand remains restricted under a visitor visa or New Zealand ETA.
Individuals intending to work locally, such as sales representatives, performers, or those employed by New Zealand-based organisations, must obtain the appropriate work visa prior to engaging in such activities.
The government restated its focus on creating a well-managed and transparent immigration system. It emphasised that improving efficiency and clarity in immigration processes plays a vital role in driving economic progress, supporting local businesses, raising household incomes, and expanding opportunities for residents across New Zealand.
Tourism stands as New Zealand’s second-largest export sector, contributing approximately $11 billion each year and supporting nearly 200,000 jobs. By introducing new visa conditions that allow remote work for overseas employers, the government aims to attract a more diverse group of international visitors.
The government recognises that many countries now offer remote work visas in response to changing global work habits. To remain competitive, New Zealand is aligning its policies with these international developments to continue drawing skilled and mobile professionals.
Remote workers often extend their stays and spend more than traditional tourists, particularly during non-peak travel periods. This behaviour supports local economies consistently throughout the year and strengthens the long-term value of tourism.
The government’s ambition is to position New Zealand as a welcoming destination for global talent through the introduction of new visa rules. Alongside this vision, there is optimism that the policy will not only attract skilled individuals but also encourage the firms they represent to explore deeper business engagement with New Zealand in the future.
Content Disclaimer: This information reflects updates as of April 2025. For the most accurate and current details, please consult official sources such as government agencies, embassies, or your airline before making travel arrangements.
