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

If you are working as a roving locum through NZLocums & NZMedJobs 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:

Income tax for residents

Income tax for non-residents

Tax Exemption


The New Zealand tax department is called the Inland Revenue Department (IRD) and all information, forms and enquiries can be found online at www.ird.govt.nz. During your NZLocums & NZMedJobs Orientation course we arrange for you to speak with an IRD employee to discuss tax in New Zealand and how it will affect you personally.

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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