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Industry guidelines Ngā aratohu ahumahi

Tax information for inbound tourism operators

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入境旅游经营者税务须知

Inbound tour operators must comply with New Zealand’s tax laws

If you are an inbound tour operator you must comply with New Zealand's tax laws by:

  • Recording all your income
    Records must be kept in English about all income including the amount received, the payer, date, and percentage of commission if appropriate.
  • Filing an annual return At the end of each tax year on 31 March, most taxpayers must file a tax return if they’ve received income from which tax has not been deducted.

If people don't pay their fair share of tax, everyone misses out

All income received for work is taxable including cash, commissions, tips, or any other form of payment.

Inland Revenue takes firm action against people and businesses found to be not meeting their tax obligations.

Get it right by:

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