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.
Apply for Your NZeTAThe 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.
Whether you pay depends on your nationality, the type of authority or visa you hold, and your reason for travelling.
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.
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. |
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.
Protecting native species and habitats, and maintaining the tracks, huts and facilities on public conservation land that visitors use.
Facilities in the towns and regions that carry high visitor volumes, where the local rating base is small relative to the number of tourists.
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 |
|---|---|
| 2023/24 | NZ$44.9 million |
| 2024/25 | NZ$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.
| 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.
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