NZ tax bill reported back, with ‘digital nomad’ rules clarified and employer risk reduced

One of the amendments to the proposed legislation will help further de-risk an employer’s decision to allow remote working from New Zealand, writes KPMG NZ’s Rachel Piper.

The New Zealand Government's Taxation (Annual Rates for 2025-26, Compliance Simplification, and Remedial Measures) Bill has been reported back from the Finance and Expenditure Select Committee (FEC). We summarise below the highlights from the revised Bill and reflect on various submissions as discussed in the Departmental Report to the Committee. What has changed? The policy proposals, as summarised in our earlier article, have remained largely unchanged with the Select Committee's recomm...

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Authors: Rachel Piper

Published Date: 16 March 2026