Charter

Chartering in New Zealand

A visiting superyacht may be able to be used for commercial charter for up to 65% of the total period the foreign flagged yacht is visiting New Zealand. Special provisions apply to gain regulatory consent from Maritime New Zealand, NZ Customs and Inland Revenue Department. The accredited superyacht Agents listed on this website are familiar with completing all procedures and can assist obtaining the respective approvals.

Taxation of income of crews for charter yachts

If the country of residence of the employer does not have a Dual Tax Agreement with New Zealand, the employment income will be exempt from tax if they stay in New Zealand for 92 days or less, the New Zealand employment income is taxable in their own country of residence, and the services performed are on behalf of a person who is not a resident of New Zealand.