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Ngā puka tāke me ngā puka tohutohu

Taxes and duties guide IR295

(published May 2015)

About this guide

An introduction to New Zealand's tax system and the different types of taxes collected in New Zealand.

PDF | 103kb | 26 pages

When to use this guide

If you’re a new resident or planning to immigrate to New Zealand, read this guide for information on:

  • the types of taxes and duties collected in New Zealand
  • paying tax as a resident or non-resident for tax purposes (Note: the tax residence rules are different from the normal New Zealand immigration and residency rules)
  • Working for Families Tax Credits and child support - two social assistance programmes administered by Inland Revenue.
What you will need