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Queen Elizabeth II Memorial Day, Monday 26 September Our phone lines and offices are closed, but you can still get in touch with us. Find out more

Delays to response times: It's taking longer than usual to answer calls and myIR messages, including for unclaimed money. You may be able to use self-service options in myIR. You can also find information on our website by typing in what you want to do in the search bar. Thank you for your understanding. Log in to myIR

Changes to the myIR login screen are coming You will not be able to use myIR between 1pm Saturday 8 October and 8am Monday 10 October. This is so we can update our external authentication system. From Monday 10 October the myIR login page will have a new look and feel, but the login process will not change.

Income a non-resident crew member earns by performing services in New Zealand relating to pleasure craft is exempt if certain conditions are met.

This exemption applies to pleasure craft, such as super yachts, that:

  • meet the definition in section 2 of the Maritime Act 1994
  • are subject to a security under section 136 of the Customs and Excise Act 2018
  • are not owned directly or indirectly by a New Zealand resident or a controlled foreign company.

The services must be performed for a person who is not a tax resident in New Zealand.

A non-resident crew member is a person who:

  • is a crew member of a pleasure craft
  • is not a New Zealand tax resident according to the permanent place of abode test
  • is not in New Zealand for more than 365 days in any two-year period
  • is not in New Zealand illegally.

The 183-day tax residency test is turned off for the purposes of the definition.

If a crew member does not qualify under this exemption, they may like to consider whether one is available as a non-resident employee under the 92-day rule or the 183-day rule if a double tax agreement applies.

COVID-19 Tax residency

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: 21 Jun 2021
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