Are you a NZ tax resident?
You're a New Zealand tax resident in any of these situations:
- you're in New Zealand for more than 183 days in any 12-month period
- you have a "permanent place of abode" in New Zealand
- you're away from New Zealand in the service of the New Zealand government.
Do you have a student loan?
Are you or partner entitled to WfFTC?
Working for Families Tax Credits (WfFTC) is financial help for families who have dependent children aged 18 or under.
What type of income are you earning?
Income-tested benefits include:
- Emergency benefits
- Jobseeker support
- Sole parent support
- Supported living payment
- Young parent payment
- Youth payment.
Is your annual income between $24K - $48K?
Veteran's Pension is a fortnightly payment for veterans who have served in a war or other emergency, and have a disability.
Note: if you receive either, Weekly Income Compensation (WIC) or Weekly Compensation (WC) paid by Veterans? Affairs New Zealand, these payments are deemed as salary or wages.
If you are a contractor in certain types of work, tax will be deducted from your earnings at a flat rate unless you have a certificate of exemption or 0% special tax rate . Find out about the activities and their tax rates. Read the Self-employed or an employee? IR336 guide.
Casual agricultural workers are engaged in casual seasonal agricultural work on a day-to-day basis for up to three months. Casual agricultural workers include shearers and shed hands.
Election day workers are people employed on a casual basis immediately before, on, or after polling day.
You're a recognised seasonal worker if you have an RSE limited visa and plant, maintain, harvest, or pack crops.
You're a foreign fishing worker if you hold a work visa as foreign crew of a vessel fishing New Zealand waters.
A special tax code is a tax rate worked out to suit your individual circumstances.