New Zealand Tax Act Includes Digital Nomad Exemptions

New Zealand’s annual end-of-tax-year taxation act, which received assent March 30, creates tax exemptions starting April 1 for income earned by “nonresident visitors” working remotely in New Zealand for a foreign employer for up to 275 days in an 18-month period.

The Taxation (Annual Rates for 2025–26, Compliance Simplification, and Remedial Measures) Act 2026 defines a nonresident visitor, besides the 275-day threshold, as an individual who is a New Zealand nonresident, is resident or liable for tax based on citizenship in another jurisdiction outside New Zealand, and is not required to be in New Zealand to perform their work. They ...