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On 27 January 2025, the government announced new visa conditions that allow holders of all types of Visitor Visas to work remotely for an overseas employer or client while performing their intended lawful purpose in New Zealand. This change took effect for all Visitor Visa applications submitted on or after 27 January 2025. Travelers entering New Zealand through the NZeTA (New Zealand Electronic Travel Authority) are also subject to these same conditions. It is important to note that remote work cannot be the primary purpose for staying in New Zealand. Remote work is permitted only as an incidental activity while engaging in the main purpose of the visit, such as sightseeing, visiting friends or attending business meetings.
A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.