New Zealand Tourist Tax

New Zealand applies a mandatory International Visitor Conservation and Tourism Levy (IVL) to most foreign travelers entering the country. The levy supports environmental conservation, sustainability programs, and tourism infrastructure across New Zealand. This guide explains how much the IVL costs, who pays it, how to pay, and exemptions for specific nationalities and visa categories.

TOURIST TAX

11/16/20252 min read

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a blue and red flag

New Zealand Visitor Levy (IVL): Information for Travelers in 2025

New Zealand applies a mandatory International Visitor Conservation and Tourism Levy (IVL) to most foreign travelers entering the country. The levy supports environmental conservation, sustainability programs, and tourism infrastructure across New Zealand.

This guide explains how much the IVL costs, who pays it, how to pay, and exemptions for specific nationalities and visa categories.

How Much Is the New Zealand IVL?

The IVL is NZD 100 per visitor. This increased on 1 October 2024, and has remainded the same since November 2025. It is charged once per entry, regardless of trip length.

The levy is paid at the same time as the New Zealand Electronic Travel Authority (NZeTA) or with certain visa applications.

Who must Pay the IVL?

The IVL applies to travelers who require:

  • An NZeTA (including passengers from visa-waiver countries)

  • A visitor visa for tourism

  • Some short-term work or business visa categories

This includes travelers from the United States, Canada, the United Kingdom, the European Union, Singapore, Malaysia, and many others.

Who is Exempt from the IVL?

The following visitors do not pay the IVL:

  • Australian citizens

  • Australian permanent residents

  • New Zealand citizens

  • Holders of most long-term New Zealand visas

  • Most Pacific Islanders (e.g., Fiji, Samoa via agreements)

  • Transit passengers

  • Crew members (airline and cruise)

  • Children included on diplomatic or official passports

The exemption list is defined by Immigration New Zealand.

How do you Pay the IVL?

The IVL is collected online via:

1. NZeTA Application

Travelers from visa-waiver countries must obtain an NZeTA before travel.
The IVL is automatically added to the application fee.

2. Visitor Visa Application

If a traveler requires a visa instead of an NZeTA, the IVL is added to the visa fee.

3. Cruise Passengers

Cruise travelers must obtain an NZeTA as well, unless exempt.

There is no payment option at the airport.

Why New Zealand Charges the IVL

The levy supports programs that protect New Zealand’s natural environment and tourism sites, including:

  • Conservation projects

  • Heritage and biodiversity protection

  • Visitor facilities

  • Sustainable tourism initiatives

  • Infrastructure upgrades for high-demand regions

New Zealand’s tourism model relies heavily on environmental stewardship, making the IVL a central funding tool.

Does the IVL apply to Multiple Visits?

The IVL itself, linked to your NZeTA, allows for multiple entries within the two-year validity period. While the IVL is valid for multiple visits, the duration you can stay in New Zealand during each visit is limited to a maximum of six months within any 12-month period.

If you obtain a new NZeTA after expiration, the IVL applies again.

Do Transit Passengers pay the IVL?

No.
Transit-only passengers do not pay the levy. If a transit passenger exits the airport and enters New Zealand, the IVL applies.

See our specialist pages

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References

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Content published by Antravia is provided for informational purposes only and reflects research, industry analysis, and our professional perspective. It does not constitute legal, tax, or accounting advice. Regulations vary by jurisdiction, and individual circumstances differ. Readers should seek advice from a qualified professional before making decisions that could affect their business.
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