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What are your obligations

Non-resident contractors

Non-resident contractors are independent persons, companies or other entities who perform services in New Zealand under contract.

Find out about your tax responsibilities if you are a non-resident contractor in New Zealand

Find out more about non-resident contractors

Non-resident contractors registering for GST

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.

Find out more about non-resident contractors registering for GST

Non-resident entertainers

Non-resident entertainers are people who perform in public or in front of a camera as:

  • actors, entertainers, musicians, singers, dancers, comperes or other artists, whether alone or in a group
  • sportspeople and athletes in any sporting event or game
  • lecturers and speakers, whether on a casual or regular basis.

A non-resident entertainer can be an individual, company, partnership, trust or any other entity.

Find out about your tax responsibilities if you are a non-resident entertainer or sportsperson in New Zealand

When am I considered a tax resident of New Zealand?

You are a tax resident in New Zealand if you:

  • are in New Zealand for more than 183 days in any 12-month period, or
  • have an "enduring relationship" with New Zealand.

Find out more about your personal tax residency status

Getting it right

Getting it right

A map of New Zealand with a tick next to it

Give details of your New Zealand activity to our Non-resident Contractors Team. They can let you know what your tax liabilities may be.

Find out more about non-resident contractors tax (NRCT)