Curiosity of people leads to traveling for pleasure to new places where they can visit and learn about historical buildings, natural beauty and anything that makes one country special, interesting and worth visiting. New Zealand is a destination which combines all of those segments. It is a country in the southwestern part of the Pacific Ocean and it consists of two large islands: North and South Island, with numerous smaller islands. History of New Zealand can be divided into four eras: the first era which concerns the natives, the era when the colonists arrive and the 20th and 21st century era. The existence and development of tourism in New Zealand can be seen through its rich history, many natural features, favourable climate and biodiversity. This country is an extremely popular destination, both for overseas and domestic visitors because it has a lot to offer, from various natural attractions to cultural attractions and many festivals and events. It is very notable that there are three properties inscribed on the UNESCOs World Heritage List which have outstanding cultural or natural value for the common heritage of humanity. Tourism plays a significant role in the economy of New Zealand in terms of producing goods and services and creating employment opportunities. The expenditure of tourism includes spending by all travellers, whether they are international, resident householders or business and government travellers.