HomeNZ International Visitor Conservation and Tourism Levy (IVL)
NZ International Visitor Conservation and Tourism Levy (IVL)
This article provides a detailed, formally structured explanation of New Zealand’s International Visitor Conservation and Tourism Levy (IVL). It outlines the levy’s legal foundation, objectives, scope, payment procedure, fund allocation, 2024 review status, and practical guidance for travellers. The content is designed for readers who intend to obtain a New Zealand Electronic Travel Authority (NZ eTA) or a short‑term visa and who require accurate information delivered in a concise and quick manner.
1. Legislative Background and Objectives
Official International Visitor Conservation And Tourism Levy Gazette
The IVL was introduced on 1 October 2019 through amendments to the Immigration Act 2009. The measure followed a sustained rise in international arrivals, which placed significant pressure on conservation assets and visitor facilities. Under section 399B of the Act, the Ministry of Business, Innovation and Employment (MBIE) must review the levy at intervals not exceeding five years. The first statutory review concluded in June 2024.
1.1 Core Objectives
Conservation: Finance pest‑control networks, ecological restoration, and species‑protection initiatives.
Tourism Infrastructure: Support toilets, signage, potable‑water points, and trail maintenance.
Community Assurance: Demonstrate that visitors contribute directly to the upkeep of public assets.
2. Scope of Application: Who Pays the IVL
The IVL applies to most international visitors who request an NZ eTA or a qualifying visa. The levy is NZD $100 and is collected concurrently with the relevant immigration fee.
2.1 Common Scenarios
Scenario
Travel Document
Levy Applied
Tourist or business visitor (NZ eTA)
NZ eTA
Yes
Cruise‑ship visitor (NZ eTA)
NZ eTA
Yes
Working Holiday participant
Working Holiday Visa
Yes
Exchange student (non‑dependent)
Student Visa
Yes
Specialist on short‑term assignment
Specific‑Purpose Work Visa
Yes
2.2 Quick‑Check Questions
Passport origin – Is it other than New Zealand, Australia, or a listed Pacific Island state?
Purpose of entry – Tourism, cruise visit, study, or short‑term employment?
Document required – NZ eTA or qualifying visa?
If the answer to all three questions is affirmative, the IVL is payable.
3. Exemptions
The IVL is not payable by:
New Zealand citizens and residents (all resident‑class visas included)
Australian citizens and permanent residents
Citizens of the following Pacific Island states: American Samoa, Cook Islands, Fiji, Kiribati, Marshall Islands, Micronesia, Niue, Nauru, Palau, Papua New Guinea, Pitcairn, Samoa, Solomon Islands, Tonga, Tuvalu, and Vanuatu
Transit passengers remaining airside at Auckland International Airport
Holders of diplomatic, military, medical, or humanitarian visas
Antarctic Treaty travellers
Recognised Seasonal Employment workers
Business Visitor Visa and APEC Business Travel Card holders
Ship and airline crew
Partners and dependent children of most work and student visa holders
Travellers should verify their complete Fees, processing times and how to pay the costs using the Fee tool provided on the NZ ETA Cost page
4. Payment Procedure
4.1 Step‑by‑Step Process
Document Preparation – Secure a passport valid for at least six months beyond intended departure and a payment card authorised for international use.
Fee Confirmation – Review the combined charge (NZ eTA or visa fee plus IVL).
Payment Execution – Authorise the transaction.
Receipt Storage – Retain the automatically issued PDF until final departure from New Zealand.
4.2 Timing and Refund Policy
Submit the application no later than 72 hours before departure; one week is advisable.
Airlines must confirm a valid NZ eTA before boarding.
The IVL is non‑refundable, including in cases of application refusal or travel cancellation.
5. Allocation of Levy Funds
5.1 Conservation Projects
Kiwi Chick Protection – Establishment of predator‑free nurseries.
Island Pest Eradication – Removal of invasive species from offshore sanctuaries.
Wetland Restoration – Re‑vegetation and boardwalk installation to prevent peat damage.
5.2 Tourism Infrastructure
Solar‑powered toilets on the Tongariro Alpine Crossing
Water refill stations along the West Coast Wilderness Cycle Trail
Visitor‑counter sensors to manage trail capacity
5.3 Community Support
Rural centres such as Ōpōtiki and Te Anau receive grants for signage, recycling hubs, and volunteer‑training programmes.
6. IVL Review 2024
MBIE evaluated three options:
Option
Levy Amount
Principal Justification
1
Maintain NZD $100
Preserve affordability; widen eligible projects
2
Increase to NZD $125
Offset inflationary pressures since 2019
3
Introduce tiered rates
Reduce peak‑season strain on infrastructure
A final decision is scheduled for publication in late 2025 , with a six‑month implementation window.
7. Practical Guidance for Travellers
7.1 Accuracy
Copy passport numbers directly from the machine‑readable strip to avoid typographical errors that may invalidate the application and incur a second levy.
7.2 Cruise‑Specific Note
Cruise passengers must hold an approved NZ eTA and paid IVL before embarkation. Port authorities may request the confirmation email.
7.3 Document Retention
Maintain both digital and printed copies of the receipt. Remote areas occasionally experience connectivity issues.
8. Case Studies: Levy‑Funded Projects
8.1 Milford Track Bridge Restoration
IVL funds financed the replacement of a flood‑damaged suspension bridge, restoring safe passage and reducing helicopter‑resupply requirements for maintenance crews.
8.2 Picton Foreshore Boardwalk
A widened boardwalk, tactile paving, and additional seating were installed to accommodate increased cruise‑ship foot traffic.
8.3 Waitomo Glow‑Worm Cave Mitigation
Levy revenue supported low‑emission boat motors, carbon‑dioxide monitoring, and visitor‑education briefings, safeguarding the cave’s bioluminescent ecosystem.
9. IVL and the NZ eTA: Interlocking Requirements
The NZ eTA serves as an electronic entry permission, while the IVL constitutes a mandatory financial contribution. Both appear on a single invoice and are non‑transferable. A new passport, visa, or NZ eTA triggers a new levy.
10. Frequently Missed Details
Middle names must match the passport.
Bank authorisation for international transactions is essential.
Spam filters may divert confirmation emails.
NZ eTA validity is two years; the IVL mirrors this period.
Passport renewal requires a fresh application and levy payment.
11. Conclusion
The IVL is a statutory mechanism that assigns a transparent cost to the preservation of New Zealand’s environmental and tourism assets. Compliance is straightforward, the benefits are measurable, and the process underscores a visitor’s shared responsibility for sustainable travel.
Frequently Asked Questions
Yes. The levy applies to every traveller, regardless of age.
Yes. A new passport requires a new NZ eTA and a fresh IVL payment.
No. The IVL is non‑refundable once paid.
Yes. It remains valid for the life of the NZ eTA or visa.
MBIE may revise the amount following the 2024 review; updates are expected in late 2025 .
Content Disclaimer: As the info was updated in April 2025, we advise you to verify with the correct offices, embassies, and airlines to make sure your travel plans are right.
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