What is a Digital Nomad?

The Oxford Dictionary online describes a digital nomad as “a person who earns a living working online in various locations of their choosing (rather than a fixed business location).”

Digital nomads can work from anywhere, if they have their laptop, smartphone and excellent internet bandwidth. This allows them the flexibility to travel the world continuously or take short hops away from home, while still working for a business in their home country. I’ve met analysts, radiologists, mortgage brokers, software engineers, bookkeepers, community managers and social media marketers who have travelled to New Zealand while still employed or contracting to a business overseas.

Digital Nomad Visa

All visitor visas applied for on or after 27 January 2025 allow travellers to work remotely while in New Zealand while here for another purpose, such as visiting family and friends, study or sightseeing.[i] Visitors can stay up to 6 or 9 months.

Remote work may include answering emails, phone calls, coding and testing, writing reports, creating social media content, attending meetings or giving presentations to colleagues outside of New Zealand. Remote work cannot include working for a New Zealand employer, with a New Zealand business or person in exchange for goods or services, or work that requires you to be in New Zealand. If you want to do any of these things you may need apply for a visa that allows you to work in New Zealand.

Do Digital Nomads Pay Tax in New Zealand?

Whether a digital nomad needs to pay New Zealand tax will usually depend on when they arrived and how long they stay. Visitors who arrived before 1 April 2026 may be covered by the older 92-day rule or, where New Zealand has a double tax agreement with their home country, a 183-day exemption. Visitors arriving on or after 1 April 2026 may qualify for the new 275-day rule.

92-Day Rule — arrivals before 1 April 2026

If a visitor arrived before 1 April 2026, income from work carried out while they were in New Zealand may be exempt from New Zealand tax under the 92-day rule. To qualify, the visitor generally needed to spend no more than 92 days here in each 12-month period, pay tax on the income in their home country and work for a non-resident person or business. Public entertainers were excluded. Both the arrival and departure days count towards the 92 days.

183-Day Rule — arrivals before 1 April 2026

Some visitors who arrived before 1 April 2026 may have had more time under a double tax agreement (DTA) between New Zealand and their home country. Depending on the agreement, the exemption could extend from 92 days to 183 days. The exact rules vary between countries, but they typically require the visitor to spend no more than 183 days in New Zealand in any 12-month period. They also usually require the employer to be based overseas, with no New Zealand permanent establishment bearing the cost of the visitor’s pay.

275-Day Rule — arrivals on or after 1 April 2026

The Taxation (Annual Rates for 2025–26, Compliance Simplification, and Remedial Measures) Act 2026 introduced a new 275-day exemption for qualifying non-resident visitors. The new rule applies to visitors who arrive in New Zealand on or after 1 April 2026.

A visitor arriving on or after 1 April 2026 may qualify for the new rules if they spend no more than 275 days in New Zealand in each 18-month period. Arrival and departure days both count. Before arriving, they must not have been a New Zealand tax resident or transitional resident. They must also be here lawfully and liable to pay tax in another country where they are tax resident. Neither the visitor nor their spouse or partner can receive Working for Families, including Best Start, and public entertainers are excluded.

The work must be for an overseas person or an offshore employer that does not have a New Zealand branch. The visitor cannot sell goods or services to New Zealand customers, including on behalf of an overseas business. The work must also be something they could do from anywhere, rather than work that requires them to be physically present in New Zealand.

There is also some good news for an overseas business connected with a qualifying visitor. The visitor’s time in New Zealand will not, on its own, make that business a New Zealand tax resident under the management or director-control tests, provided the other legal requirements are met.

The New Zealand Government expects the 275-day rule for digital nomads to encourage more tourists to stay and spend in the New Zealand economy for longer. Tourism is New Zealand’s second biggest export earner, with visitors spending $16.9b in the March 2024 year and 1 in 9 New Zealanders directly or indirectly employed in tourism.[ii] Is your business poised to welcome more international visitors?

-       Serena Irving

Serena Irving is a director in JDW Chartered Accountants Limited, Ellerslie, Auckland. JDW is a professional team of qualified accountants, business consultants, tax advisors, trust and business valuation specialists.

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An article like this, which is general in nature, is no substitute for specific accounting and tax advice. If you want more information about the issues in this article, please contact your adviser or the author.

 [i] https://www.immigration.govt.nz/visit/checking-or-changing-the-conditions-of-your-visitor-visa-or-nzeta/working-remotely-in-new-zealand-on-a-visitor-visa

[ii] https://www.tourismnewzealand.com/news-and-activity/tourism-plays-vital-role-in-economy-as-new-zealands-second-largest-export-earner