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NZ$100 Per Visitor, Collected With Your NZeTA

The International Visitor Conservation and Tourism Levy — the IVL — is a New Zealand government charge that most international visitors pay once, at the moment they request an NZeTA or apply for a visa. It is not an airport tax and there is nothing to pay on arrival. This page explains the amount, who pays, who is exempt, and what the money is used for.

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Current Amount
NZ$100
Charged
Per Traveller
Paid When
You Request an NZeTA
Covers
2 Years · Multi-entry
Refundable
No

How Much Is the New Zealand IVL?

The IVL is NZ$100 per person. It rose from NZ$35 on 1 October 2024, following the first statutory review of the levy. The charge is per traveller rather than per application or per family, so a group pays it once each.

Travelling Party IVL Payable Notes
One adult NZ$100 Charged with the NZeTA request.
Couple NZ$200 Two separate NZeTA requests, two levies.
Family of two adults and two children NZ$400 No child discount — infants pay the full amount.
Australian citizen or permanent resident NZ$0 Exempt from the levy.

The IVL is only one part of what you pay. The full breakdown of the government NZeTA charge, the levy and our service fee is on our NZeTA cost page.

Who Has to Pay the IVL

Whether you pay depends on your nationality, the type of authority or visa you hold, and your reason for travelling.

You Pay the IVL

  • Travellers requesting an NZeTA under the visa waiver programme
  • Visitor visa applicants, other than partner and dependent categories
  • Student visa applicants, other than the dependent child category
  • Working Holiday and Work Exchange scheme participants
  • Student and Trainee Work visa applicants
  • Specific Purpose Work visa applicants

You Are Exempt

  • New Zealand citizens and resident visa holders
  • Australian citizens and Australian permanent residents
  • Holders of passports from many Pacific Island nations
  • Travellers transiting through Auckland on a transit NZeTA or transit visa
  • Business visitor visa and APEC Business Travel Card holders
  • Diplomatic, military, medical and humanitarian travellers
  • People travelling to Antarctica under the Antarctic Treaty
  • Dependants of certain work and student visa holders

Exempt From the Levy Is Not the Same as Exempt From the NZeTA

These are two separate things and travellers mix them up constantly. Australian permanent residents, for example, still need an NZeTA before flying — they simply do not pay the IVL with it. Australian citizens travelling on an Australian passport need neither. Immigration New Zealand does not publish a country-by-country list of the exempt Pacific nations, describing them only as "many Pacific Island nations", so check your own nationality with Immigration New Zealand if you are unsure. Our NZeTA information page covers who needs the authority itself.

How and When the IVL Is Paid

You never pay the IVL at the border. It is collected through the immigration system at the point of application, which for visa waiver travellers means the moment you request your NZeTA.

Question Answer
When do I pay? At the same time as your NZeTA request — before it is assessed, not after approval.
How do I pay? By credit or debit card, in a single transaction that also covers the government NZeTA charge and our service fee.
Anything to pay on arrival? No. There is no IVL counter or kiosk at the airport, and nobody legitimate will ask you for it on arrival.
Is it refundable? No. Immigration New Zealand does not refund the IVL even if your application is declined.
Do I pay it on every trip? No. You pay once per NZeTA request. That NZeTA covers multiple entries for two years, so every trip in that window is already covered.
Will I get a receipt? Yes. Your payment confirmation is emailed to you with your application reference number.

What the Levy Actually Funds

The IVL exists because visitor numbers place real costs on New Zealand's conservation estate and on the public facilities tourists use — tracks, huts, car parks, toilets, predator control and visitor management in national parks. The levy asks international visitors to contribute to those costs directly, rather than leaving them entirely to New Zealand ratepayers and taxpayers.

Conservation

Protecting native species and habitats, and maintaining the tracks, huts and facilities on public conservation land that visitors use.

Tourism Infrastructure

Facilities in the towns and regions that carry high visitor volumes, where the local rating base is small relative to the number of tourists.

Reviewed by Law

The levy sits under the Immigration Act 2009, which requires it to be reviewed at least every five years. The first review concluded in 2024.

Financial Year IVL Revenue Collected
2023/24NZ$44.9 million
2024/25NZ$146 million
2025/26 (first six months)NZ$102.5 million

Revenue figures published by the Ministry of Business, Innovation and Employment, which administers the levy.

A Short History of the IVL

Date What Changed
1 July 2019 The IVL is introduced at NZ$35, alongside the launch of the NZeTA, and is collected with NZeTA and visa applications.
2020 – 2022 Revenue collapses as border restrictions cut visitor numbers to a fraction of normal levels.
2024 The first statutory review of the levy concludes, finding the NZ$35 rate no longer covers the costs it was designed to meet.
1 October 2024 The IVL rises to NZ$100 per visitor — an increase of almost three times, and the rate in force today.

Because the law requires review at least every five years, the next scheduled review falls by 2029 — though the government can change the amount at any time. Always check the current figure before budgeting a trip.

Practical Points Worth Knowing

Frequently Asked Questions

The International Visitor Conservation and Tourism Levy is NZ$100 per person. It rose from NZ$35 to NZ$100 on 1 October 2024. The levy is charged per traveller, not per booking or per family.
Yes. When you request an NZeTA the IVL is collected at the same time, so you make one payment covering the levy, the government NZeTA charge and our service fee. You do not pay the IVL separately at the airport or on arrival. See our NZeTA cost page for the full breakdown.
Exemptions include New Zealand citizens and resident visa holders, Australian citizens and permanent residents, holders of passports from many Pacific Island nations, travellers transiting through Auckland on a transit NZeTA or transit visa, holders of business visitor visas and APEC Business Travel Cards, diplomatic, military, medical and humanitarian travellers, and people travelling to Antarctica under the Antarctic Treaty. Dependants of some work and student visa holders are also exempt.
Yes. The IVL is charged per traveller with no discount or exemption based on age, so a child or baby who needs an NZeTA pays the same NZ$100 as an adult. A family of four visiting New Zealand pays NZ$400 in levies in total.
No. Immigration New Zealand states that it does not refund the IVL even if it declines your application. This is why it is worth checking your eligibility, passport validity and photo before you pay.
No. You pay the IVL once each time you request an NZeTA or apply for a visa that includes it. Because an NZeTA is valid for two years and allows multiple entries, one payment covers every trip you make during that period. You pay again only when you request a new NZeTA.
Cruise passengers need an NZeTA regardless of nationality, and the IVL is collected with that request unless the traveller falls into an exempt category — for example Australian citizens and permanent residents. Cruise crew requesting a crew NZeTA are treated differently from passengers. See our cruise ship NZeTA guide.
The levy funds conservation work and tourism infrastructure — the costs international visitors place on New Zealand's natural environment and public facilities. It is governed by the Immigration Act 2009, which requires a review at least every five years; the first review concluded in 2024 and produced the increase to NZ$100. No further increase has been announced, but the amount can change by government decision, so check the current figure before you travel.

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