Income you get from overseas, including your diplomatic salary, is exempt from tax in New Zealand if you are:
- a diplomat
- a non-resident taxpayer employed at an embassy, high commission or consulate in New Zealand
- an officially recognised family member of a diplomatic or consular employee.
You need to pay tax in New Zealand on any income you get from New Zealand. This includes income from:
- New Zealand bank accounts or other investments
- private local employment
- a business you own or part-own.