New Zealand: August tax bill includes changes to tax residence rules for “nonresident visitors”

Taxation (Annual Rates for 2025-26, Compliance Simplification, and Remedial Matters) Bill

Share
August 27, 2025

The government has introduced a new tax bill, The Taxation (Annual Rates for 2025-26, Compliance Simplification, and Remedial Matters) Bill, which includes measures aimed at simplifying the tax rules, with a focus on so-called “digital nomads” and new migrants. Key measures in the bill include:

  • Changes to tax residence rules (and related NZ tax obligations) for “nonresident visitors”
  • New revenue account method for taxing offshore shares
  • Goods and services tax (GST) and unincorporated joint ventures
  • Employee share scheme (ESS) deferral of tax liabilities (and ESS remedial amendments)
  • Remedial amendments to investment boost
  • Fringe benefit tax (FBT) measures
  • “Cash basis person” threshold increases
  • Other remedial amendments

Read an August 2025 report prepared by the KPMG member firm in New Zealand

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP's . Privacy Statement

An error occurred. Please contact customer support.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline