New Zealand's visitor levy
Visitors to New Zealand pay NZ$100 each, once, however long they stay. You pay it with your NZeTA or visa application, and it covers every visit while that's valid.
Its full name is the International Visitor Conservation and Tourism Levy, usually shortened to the IVL. When people ask about the New Zealand tourist tax or the IVL on a visa, this is the charge.
When you pay
New Zealand's International Visitor Conservation and Tourism Levy rose from NZ$35 to NZ$100 on 1 October 2024. You pay it with your NZeTA (the electronic travel authority most visa-free visitors, including Britons, need) or with your visitor visa.
It is charged per application rather than per night or per trip, so one payment covers every visit while that NZeTA or visa is valid.
The fee
It's a one-off charge, not a nightly one.
| Where you stay | Tax |
|---|---|
| Visitor needing an NZeTA or visitor visa | NZ$100 per person per trip Paid once with each NZeTA or visa application, not on every trip. |
An example trip
Visitor needing an NZeTA or visitor visa
- NZ$100 per person per trip3 guests × NZ$100
- NZ$300
Tax on this stayNZ$300
Exemptions
- Australian and New Zealand citizens, and holders of New Zealand or Australian residence.
- Citizens of many Pacific Island countries.
- Passengers transiting through Auckland airport.
- Business Visitor Visa and APEC Business Travel Card holders, and some other visa types.
How it’s collected
Immigration New Zealand, when you request your NZeTA or apply for your visa. It is not refunded if the application is declined.
Questions people ask about New Zealand
What is the IVL in New Zealand?
The IVL is the International Visitor Conservation and Tourism Levy: NZ$100 per person, paid with your NZeTA or visitor visa application. It rose from NZ$35 on 1 October 2024.
Do I pay the IVL on every trip to New Zealand?
No. It is paid per application, and one payment covers every visit while that NZeTA or visa is valid. It is not refunded if the application is declined.
Who does not have to pay the IVL?
Australian and New Zealand citizens and residents, citizens of many Pacific Island countries, passengers transiting through Auckland airport, and holders of a Business Visitor Visa or APEC Business Travel Card.
Work out your own trip
Put in your own trip. Hosts round and apply discounts in their own way, so treat the result as a close estimate.
Planning a trip to New Zealand
Check whether a listing includes the tax or collects it on arrival. The price breakdown on the booking page tells you.
Where these figures come from
Checked against these on 28 September 2026. If you're a host filing a return, go by the official pages, which change first.