Tax & pension
Can I register as a sole proprietor for tax purposes?
Yes. Foreign residents can file the relevant tax notifications for sole-proprietor activity if their immigration status also permits the activity.
VerifiedPrimary topic verifiedLast checked: 18 Aug 2026
What you need to know
Requirements & exceptions
- Tax registration does not itself authorize work under immigration law.
Documents
- My Number/tax ID where applicable
- Income/payment records
- Supporting tax/insurance records
Likely cost
Tax filing itself has no government filing fee. Actual tax due depends on income and facts; certificates, translations and professional tax assistance may add costs.
Where to act
National Tax Agency / competent tax office; use e-Tax where eligible. Appoint a tax representative before departure when required.