Previously, visitor visa holders were strictly limited in their work rights. However, the updated conditions now allow remote work for an overseas employer or client, ensuring that professionals can stay connected to their jobs. The new policy applies to all visitor visa holders, including tourists, those visiting family, and partners or guardians on long-term visitor visas.

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While the changes open up remote work opportunities, there are still important restrictions. Visitors cannot:

• Work for a New Zealand employer.
• Provide goods or services to individuals or businesses based in New Zealand.
• Engage in any work requiring physical presence at a workplace in New Zealand.

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Tax implications for digital nomads

Understanding tax obligations is crucial for remote workers. The general rule is that if your income is taxed in another country, New Zealand will typically exempt it provided your stay is within a certain time frame:

• If you stay in New Zealand for less than 92 days in a 12-month period, your foreign income is usually not taxable.
• If your home country has a tax treaty with New Zealand (which includes over 40 nations like Australia, the UK, the US, and most of Europe and Asia), the exemption can often extend to 183 days.
• Staying beyond these limits means you could be taxed on your income from day one in New Zealand at the same rates as a resident.

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For full details on tax obligations, checking with New Zealand’s Inland Revenue Department is advised.

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Should you have any queries regarding the above information or if you require assistance with your corporate, employment or immigration matter, please get in touch with a legal professional at Hudson McKenzie via email at londoninfo@hudsonmckenzie.com or by telephone +44(0) 20 3318 5794.

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The information provided does not amount to legal advice.