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Non-resident contractors are independent persons, companies or other entities who perform services in New Zealand under contract.
If you are a non-resident contractor working in New Zealand you may be required to register for goods and services tax (GST). You can also register voluntarily if you carry on or intend to carry on a taxable activity.
Non-resident entertainers are people who perform in public or in front of a camera as:
A non-resident entertainer can be an individual, company, partnership, trust or any other entity.
You are a tax resident in New Zealand if you:
Give details of your New Zealand activity to our Non-resident Contractors Team. They can let you know what your tax liabilities may be.