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Ngā rōpū mahi kainoho-tāwāhi nō ngā wakarā nunui Non-resident crews of visiting super yachts

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This applies to super yachts or other pleasure craft that:

  • have Temporary Import Entry approval from NZ Customs Service
  • are not owned by a New Zealand resident or a controlled foreign company.

The rules are for non-resident crew members who:

  • perform services for a person who is not resident in New Zealand
  • are in New Zealand for up to 365 days in any two-year period
  • are not in New Zealand illegally.


Goods and services tax (GST)

In New Zealand you pay goods and services tax (GST) on most goods and services you buy.

The goods you buy to equip the craft or help make people safe are zero-rated for GST. This includes goods such as:

  • sails
  • navigation lights
  • life rafts and anchors

Consumable goods such as fuel and food are zero-rated for GST if the craft is going to a destination outside New Zealand fisheries waters.


Contact us

Talk to us or your tax agent about your situation. We can help you to understand your tax obligations and entitlements.

Non-Resident Centre
Inland Revenue
PO Box 39010
Wellington Mail Centre
Lower Hutt 5045
New Zealand

Email us

nonres@
ird.govt.nz

Non-resident enquiries
Non-Resident Centre
Inland Revenue
PO Box 39010
Wellington Mail Centre
Lower Hutt 5045
New Zealand