Digital Nomads
The government has announced that from January 2025, “digital nomads” working in New Zealand for a foreign employer will not trigger New Zealand tax obligations, provided their stay does not exceed 275 days.
What is a digital nomad?
A digital nomad is someone who uses digital technology to earn a living while working remotely.
To qualify under the new rules, their employer must be based overseas with no ties to New Zealand, and the employee must hold a valid work visa.
The aim is to make it easier for people to spend extended time in New Zealand on a working holiday.
Currently, anyone spending more than 183 days in New Zealand within a 12-month period is normally deemed a New Zealand tax resident.
The new rules extend this threshold, allowing digital nomads to stay for up to 275 days before New Zealand tax obligations apply.
Need help?
If you would like assistance in interpreting these changes and how they may affect your individual or business circumstances, please contact the team at Alliott NZ in Newmarket Auckland on 09 520 9200.
