International Visitor Conservation and Tourism Levy

We consulted on the government's proposal for a new International Visitor Conservation and Tourism Levy. The consultation closed on 22 July 2018.

The new levy

The number of visitors to New Zealand has grown strongly over the past few years, and growth is expected to continue.

The Government is implementing an International Visitor Conservation and Tourism Levy (IVL) to ensure our international visitors contribute to the infrastructure they use and help protect the natural environment they enjoy.

The levy will be one tool available to help the implementation of the Aotearoa New Zealand Government Tourism Strategy. Government is currently consulting on the draft Strategy.

Read more about the Aotearoa New Zealand Government Tourism Strategy(external link)

The main parts of the Levy include:

  • Most international visitors entering New Zealand for 12 months or less will be charged a levy of $35.
  • There will be some exemptions, most notably Australian citizens and permanent residents and people from many Pacific Island countries.
  • The levy will be collected alongside visa and Electronic Travel Authority fees
  • The levy will collect around $400 million over the first 5 years, which will be split 50:50 between tourism infrastructure and conservation activity. 

IVL Investment Plan

Following discussions with tourism and conservation stakeholders, the Government is going to take an Investment Plan approach, which would:

  • identify the priorities across conservation and tourism
  • set out an intended programme of expenditure for a 3 to 5-year period
  • be developed with sector input.

The Ministers of Tourism, Conservation and Finance will set the general direction and approve the final Investment Plan, with sector input.

An advisory group with representatives from conservation, local government and the tourism industry will be set up to provide advice on the development and monitoring of the Investment Plan.

Related documents

Cabinet Paper regarding the decision to implement the International Visitor Conservation and Tourism Levy(external link)

Options for implementing the International Visitor Conservation and Tourism Levy [PDF, 846 KB]

Border Changes Frequently Asked Questions [PDF, 217 KB]

Regulatory Impact Statement for International Visitor Levy (redacted) [PDF, 144 KB]

Final decisions on establishing the IVL

Cabinet Paper: International Visitor Conservation and Tourism Levy [PDF, 363 KB]

Annex 1 - Draft discussion document on IVL expenditure [PDF, 232 KB]

Annex 2 - Regulatory Impact Statement for the IVL [PDF, 144 KB]