You must pay tax if you stay in New Zealand for more than 6 months (183 days ) in any 12-month period, even if you’re a student. Employers will deduct PAYE (pay as you earn) tax from your wages or salary.
You may be entitled to tax rebates. For full tax information see the Inland Revenue website.
The financial year runs from 1 April to 31 March. Tax is payable by 7 February, or 7 March if an accountant or tax agent helps you with your tax return.
When you start a job your employer will ask for your IRD number. This is your individual tax number supplied by the Inland Revenue Department (IRD). You can phone IRD from within New Zealand on 0800 227 774, 8am to 8pm Monday to Friday, and 9am to 1pm on Saturdays.
If you have money in a New Zealand bank, the bank will deduct RWT from any interest you earn. If you don't provide an IRD number, RWT will be deducted at the relatively high ‘non-declaration rate’, so it's a good idea to get your own IRD number even if you’re not working.
The price of all goods and services in New Zealand includes 15 % GST.
If you stay for less than 6 months you are a ‘non-resident’ for tax purposes, but you may still be liable for tax on income earned in New Zealand. Find out if you qualify for an exemption by contacting the Non-Resident Centre at Inland Revenue, phone +64 3 467 7020, 9am to 4.30pm Monday to Friday, fax 03 467 7083 or email