Your New Zealand income tax obligations will depend on your individual circumstances, and we strongly recommend you obtain independent tax advice from a professional accountant regarding your personal tax situation.

During your NZLocums Orientation programme we have a session dedicated to taxation in New Zealand.

If you are working as a roving locum through NZLocums you will be engaged as an independent contractor, whereas if you are contracted directly to the practice you may be either an employee or an independent contractor depending on the terms of your agreement.

Things you will need to consider are:

Tax Exemption

Income tax for ‘Tax Residents’


The New Zealand tax department is called the Inland Revenue Department (IRD) and all information, forms and enquiries can be found online at There is a dedicated team at IRD that deals with Non-Resident Contractors which you can contact to apply for tax exemption.

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