The New Zealand Government has introduced changes to visitor visa rules, effective from 27 January 2025, to allow tourists entering New Zealand on a visitor visa or an NZeTA (New Zealand Electronic Travel Authority) to work remotely for overseas-based employers or engage in overseas-based self-employment while in New Zealand.
Until now, New Zealand’s visitor visa policy prohibited individuals from work, with limited exceptions for specific business activities or other special categories of visitors, regardless of whether an employer was based overseas. When strictly enforced, the policy meant that tourists risked breaching their visitor visa conditions if they needed to check work emails, take calls, or participate in online meetings while holidaying in New Zealand. This longstanding policy issue complicated compliance for visitors wishing to engage in remote work.
From 27 January, visitor visa holders may undertake remote work in New Zealand. Remote work is defined as work that:
It is important to note that travelling to New Zealand solely for the purpose of remote work is not considered a lawful reason for visiting. However, visitors working remotely while sightseeing or visiting family, is acceptable.
Travelers whose primary purpose is to work remotely in New Zealand must apply for a work visa unless they qualify for a visitor visa under a special category or are undertaking activities for gain or reward that are exempt from obtaining a work visa. Due to the complexity of special category visitor visas, and other exemptions or ‘carve-outs’, we strongly encourage businesses planning to have remote workers in New Zealand to carefully check their eligibility.
There may be tax implications for individuals who intend to work remotely in New Zealand. Therefore, it is crucial for overseas businesses and employees to investigate and consider taxation requirements when making plans to work remotely in New Zealand.
For a deeper discussion on the above, please reach out to your Vialto Partners point of contact, or alternatively:
Jaq Chong
Director, Immigration
Kim Gibbs
Manager, Immigration
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Vialto Partners (“Vialto”) refers to wholly owned subsidiaries of CD&R Galaxy UK OpCo Limited as well as the other members of the Vialto Partners global network. The information contained in this document is for general guidance on matters of interest only. Vialto is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information is provided “as is”, with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will Vialto, its related entities, or the agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.
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