New Zealand: International Visitor Conservation and Tourism Levy (IVL)
NZ$100 per person, paid with the NZeTA or visa, since 1 October 2024.
- Status
- In force
- Current rates since
- 1 October 2024
- Nights charged
- Every night (no cap)
- Children
- No age exemption
- Currency
- NZD
How the New Zealand tax works
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.
Rates
| 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. |
Worked example
Example: Two British adults and a 12-year-old each request an NZeTA for a holiday.
Visitor needing an NZeTA or visitor visa: NZ$100 per person per trip. NZ$300 in tax.
Who is exempt
- 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.
Who collects it
Immigration New Zealand, when you request your NZeTA or apply for your visa. It is not refunded if the application is declined.
Work out your New Zealand tax
Sources
Checked on 28 September 2026. Rates change, often at the start of a year or a season: check the official source before you pay or file a return.
Other places in the rest of the world
Kyoto · Tokyo · Japan departure tax · Bali · Bhutan · New York City · Hawaii · Galápagos Islands