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Delays to response times: It is taking longer than usual to answer calls and myIR messages, and to process some COVID-19 Support Payment applications. This is because of the impact of COVID-19. If possible, please contact us through your myIR account. Log in to myIR

Budget 2022: The Government has announced Budget 2022, which includes changes to child support payments. Find out more on our Tax Policy website

Budget 2022: The Government has announced a Cost of Living Payment, which will be paid from 1 August 2022. You do not need to apply for this payment. If you are eligible, we’ll pay it into your bank account. Find out more

Income you get from overseas, including your diplomatic salary, is exempt from tax in New Zealand if you're:

  • a diplomat
  • a non-resident taxpayer employed at an embassy, high commission or consulate in New Zealand
  • an officially recognised family member of a diplomatic or consular employee.

You need to pay tax in New Zealand on any income you get from New Zealand sources. This includes income from:

  • New Zealand bank accounts or other investments
  • private local employment
  • a business you own.

Locally employed staff are not covered by the exemption

Locally employed staff must pay their own tax on income from employment as IR56 taxpayers.

They can register using form IR359. More information is provided in the handbook IR356.


Contact us

If you have any questions, you can contact us by phone, email or post at:

+64 3 951 2020

[email protected]

Inland Revenue
Non-resident Centre
Private Bag 1932
Dunedin 9054
New Zealand

Last updated: 31 Mar 2021
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