New Zealand Enacts Taxation (Annual Rates for 2025–26, Compliance Simplification, Remedial Measures) Act 2026

New Zealand Inland Revenue has announced that the Taxation (Annual Rates for 2025–26, Compliance Simplification, and Remedial Measures) Act 2026 received Royal assent (was enacted) on 30 March 2026, including various changes. Some important changes are summarized as follows:

• New rules are introduced to allow non-resident visitors to undertake remote work without triggering New Zealand tax consequences, which includes that deemed eligible non-resident visitors will be allowed to stay and wo…