International Visitor Conservation and Tourism Levy

The International Visitor Conservation and Tourism Levy (IVL) is a $100 levy that is charged to most international visitors to New Zealand. It helps support the costs and opportunities in the tourism and conservation systems arising from international visitation and support sustainable tourism growth.

IVL at a glance

Who pays: Most international visitors, with some exceptions (notably Australian citizens and permanent residents and people from most Pacific islands)

Paying the International Visitor Levy(external link) — Immigration New Zealand

Amount: $100 per person

When it is paid: When applying for a visa or New Zealand Electronic Travel Authority (NZeTA)

What it funds: conservation, infrastructure used for tourism and other initiatives related to tourism

How IVL funding is used

IVL revenue is spent on tourism and conservation to:

  • Maintain and improve visitor infrastructure and experiences
  • Protect and restore natural landscapes and biodiversity
  • Support wider tourism system outcomes.

All IVL revenue is spent on tourism and conservation. The Ministers of Finance, Conservation and Tourism and Hospitality make decisions on new investments into the system each year.  

For MBIE the focus is on tourism, which brings many economic benefits, but also increased pressure on infrastructure, communities and the environment. The IVL helps by ensuring visitors contribute to the places they enjoy and the systems that support their experience. This keeps tourism strong and sustainable for New Zealand’s economy, environment, and communities. 

In this section I tēnei wāhanga

IVL investments

See how the IVL is invested to support tourism and conservation across New Zealand.

Information for visitors

Learn who pays the IVL, how it works, and how the levy supports New Zealand’s tourism and conservation systems.

Accessing the IVL

Find out how agencies, partners, and stakeholders can engage with IVL funding and delivery.

IVL annual performance reports

View annual reports on IVL revenue, investment, and outcomes.

Reviews of the IVL

Find a summary of the 2024 review and evaluations of the IVL and its effectiveness.

Documents relating to the IVL

Legislation and regulations

Cabinet approved changes to regulations needed to introduce the International Visitor Conservation and Tourism Levy (IVL). This process was supported by a number of briefings and decisions which have been proactively released.

These proactively released papers have supported the process of amending the Immigration Act 2009 and regulations.

View the proactive release papers(external link)

Establishment and consultation

MBIE has previously released all the substantive material in the development the IVL.

View all the related documents in our document library(external link)

Last updated: 26 August 2026