International Visitor Levy (IVL)
New Zealand's Visitor Tax Guide
Everything you need to know about the $100 visitor levy and how it relates to your NZeTA
IVL Fee
Flat rate per person
Included in NZeTA
Tourist, Business, Cruise
Not for Transit
Transit passengers exempt
Non-Refundable
Once payment is made
What is the International Visitor Levy?
The International Visitor Levy (IVL) is a mandatory $100 visitor tax collected from international visitors entering New Zealand. It funds tourism infrastructure, environmental conservation, and sustainable tourism initiatives.
Unlike traditional visa fees, the IVL is separate from your NZeTA. However, for most travelers, both are paid together in one application and payment.
Does Your Travel Type Require IVL?
✓ IVL Required
Tourist NZeTA
Holiday & leisure travel
Business NZeTA
Business meetings & conferences
Cruise Ship Passengers
Port visits & shore excursions
Family Groups
Each person pays individually
✗ IVL Not Required
Transit NZeTA
Stopovers & layovers
Australian Citizens
No NZeTA needed, exempt
Children Under 2
Fully exempt by age
NZ Citizens & Residents
Automatic exemption
How IVL Payment Works
Apply for NZeTA
Choose Tourist, Business, or Cruise category and complete your application
Single Payment
Pay combined NZeTA + IVL fee ($100 is included in your total application cost)
Get Approval
Both NZeTA and IVL payment confirmed in your approval email. Ready to travel!
Where Does IVL Money Go?
Environment
National park maintenance, forest conservation, track upkeep, and ecosystem protection
Infrastructure
Visitor facilities, parking areas, rest stops, information centers, accessibility improvements
Community
Local tourism initiatives, regional economic support, community development projects
Operations
Immigration services, customs operations, border security, biosecurity measures
Frequently Asked Questions
Is the IVL the same as a visa fee?▼
No. The IVL is a visitor tax funding tourism infrastructure. The NZeTA fee is for authorization processing. They're separate but often paid together in one application.
Can I get a refund if I don't travel?▼
No. The IVL is non-refundable once paid, even if your travel plans change. Only pay when certain about your trip.
Do children pay the IVL?▼
Children aged 2+ pay the full $100. Children under 2 years are exempt. Each family member is charged individually.
Do transit passengers pay the IVL?▼
No. Transit passengers with Transit NZeTA do not pay the IVL. The levy only applies to those entering as visitors.
Are Australians exempt from the IVL?▼
Yes. Australian citizens and permanent residents are exempt from the IVL. They also don't need NZeTA—only a valid passport.
Do cruise passengers pay for each port visit?▼
No. One $100 IVL payment covers all New Zealand ports during a single cruise, regardless of how many you visit.
Ready to Apply for Your NZeTA?
Apply now and pay your NZeTA + IVL together in one convenient payment.
Apply Now