What is the IVL?
The IVL is a $100 levy that is charged to most international visitors to New Zealand. It aims to address current challenges in the tourism and conservation systems.
On this page
The IVL was introduced to help mitigate the conservation and tourism costs associated with international visitation and ensure this cost is not unduly borne by New Zealanders.
New Zealand experienced a significant increase in international visitors, peaking in 2019 before COVID-19 disruptions occurred. The growth in visitor volume challenged New Zealand’s infrastructure, environment, communities, and the social licence for tourism to operate in certain areas.
IVL Review 2024
MBIE consulted in May and June 2024 on proposed changes to the International Visitor Conservation and Tourism Levy (IVL).
MBIE is required to review the amount or method of calculation of the IVL at least every 5 years according to section 399B of the Immigration Act 2009.
MBIE has completed its first review of the IVL. The IVL Review 2024 provided an opportunity to ensure international visitors continue to contribute fairly towards the costs associated with providing and maintaining the high-quality visitor experiences they have while travelling here.
As part of the IVL Review 2024, MBIE consulted on options to increase the IVL amount and sought feedback on what IVL revenue should be used for across tourism and conservation. There was no proposal to change who pays the IVL.
Summary of submissions on the proposed change to the international visitor conservation tourism levy
Stage 2 cost recovery impact statement (CRIS)
As part of the IVL Review 2024, MBIE completed a stage 2 cost recovery impact statement (CRIS). It provided an analysis of options to increase the value of the IVL to address some of the challenges of tourism. In particular, it looked at tourism infrastructure, conservation, and making long-term improvements to New Zealand’s tourism system.
Who needs to pay the IVL?
Most international visitors applying for a visa/NZeTA (New Zealand Electronic Travel Authority) to enter New Zealand are charged a non-refundable levy of $100. This includes for a holiday (including through the working holiday scheme), some student visas and short-term work visas. It is collected through the immigration system, with travellers paying the IVL alongside visa or NZeTA fees.
There are some exceptions, most notably Australian citizens and permanent residents, and people from many Pacific Island countries.
To make it easy for visitors, the immigration system determines whether a person needs to pay the IVL when they apply for a visa or NZeTA application.
Who does not need to pay the IVL:
- New Zealand citizens and residents (including all resident visas)
- People transiting New Zealand on a transit visa or transit NZeTA
- Australian citizens and permanent residents
- People from the following Pacific Island countries:
- American Samoa
- Cook Islands
- Fiji
- Kiribati
- Republic of Marshall Islands
- Federated States of Micronesia
- Niue
- Nauru
- Palau
- Papua New Guinea
- Pitcairn Islands
- Samoa
- Solomon Islands
- Tonga
- Tuvalu
- Vanuatu
- Diplomatic, military, medical, and humanitarian visas
- People travelling to Antarctica under the Antarctic Treaty (including people travelling on the Antarctic Traveller Transit Visa)
- Recognised Seasonal Employment workers
- Business Visitor Visas (including APEC business travel cards)
- Accredited Employer Work Visas
- Ship and airline crew
- Most visas for dependants (partners and children) of work and student visa holders
- Travellers whose visa or NZeTA requirements have been waived by Immigration New Zealand
A full and definitive list of exemptions is included in the Immigration (Visa, Entry Permission, and Related Matters) Regulations 2010.
Immigration (Visa, Entry Permission, and Related Matters) Regulations 2010(external link) — New Zealand Legislation
The New Zealand Electronic Travel Authority (NZeTA)
The IVL and the New Zealand Electronic Travel Authority (NZeTA) are separate, but connected government initiatives. The NZeTA is for visa waiver travellers and Australian Permanent Residents (Australian citizens, New Zealand citizens, and New Zealand visa holders are not required to have an NZeTA to travel to New Zealand).
Since 1 October 2019, these travellers are required to hold an NZeTA in order to board their flight or cruise vessel.
Information about NZeTA(external link) — Immigration New Zealand
The NZeTA helps New Zealand manage the increasing numbers of travellers forecast to come to New Zealand in the future by reducing the time needed for border clearance, strengthening border security and bringing New Zealand's border controls into line with international best practices. The IVL is charged alongside NZeTA fees. Both the NZeTA fee and IVL are non-refundable. Learn who it applies to and how to get it.
Information about NZeTA(external link) — Immigration New Zealand
Documents relating to the IVL and NZeTA
Legislation and regulations
Cabinet approved changes to regulations needed to introduce the International Visitor Conservation and Tourism Levy (IVL) and the New Zealand Electronic Travel Authority (NZeTA).
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 proactively release papers(external link)
Establishment and consultation
MBIE has previously released all the substantive material in the development of both the NZeTA and the IVL.
View all the related documents in our document library(external link)