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Ngā puka tāke me ngā puka tohutohu

Tax agents' guide for migrants and returning New Zealanders

(published May 2018)

This guide has information so you can advise your clients about the New Zealand tax system and tax on international income, eg, from businesses, trusts and pensions. Tax agents specialising in these areas can give more detailed advice.

Use this guide to work out how to treat international income, assets and liabilities and for more information about:

  • self-assessments
  • qualifying for New Zealand tax residency
  • transitional tax residency and the temporary tax exemption
  • taxing foreign income
  • dual tax residency
  • international tax agreements
  • which country to pay tax in.