myIR, payments and more
Who needs to file a return?
If you're going overseas or already overseas, you need to work out if you're a New Zealand resident or non-resident for tax purposes. Use the table below to help you find out.
|If you are overseas for ...||Then you're likely to be a ...||Find out more ...|
|less than 325 days in a 12-month period||New Zealand resident for tax purposes||Work out if you need to do anything|
|more than 325 days in a 12-month period and you don't have a permanent place of abode in New Zealand||non-resident for tax purposes||What is my personal tax residency?|
Residents earning money overseas
If you're a New Zealand resident, you're taxed on your worldwide income. This means you'll need to declare any income you earn outside New Zealand. You'll need to complete an Individual income return (IR3) at the end of the tax year (31 March) and will need to include proof of any overseas tax paid.
Non-residents earning money overseas
If you're a non-resident and you earn money overseas you don't need to declare it in New Zealand.
Non-residents earning money from New Zealand
If you're a non-resident and you earn money from New Zealand while you're overseas, such as rental property income, you'll need to declare this income in a tax return.
If you became a non-resident part way through the year, you'll need to file an Individual income return (IR3) at the end of the tax year (31 March). You need to clearly show the breakdown of income earned as a resident and as a non-resident. This return needs to be filed by 7 July.
For all subsequent years, you need to file a Non-resident income tax return (IR3NR) showing only your income earned in New Zealand. This return also needs to be filed by 7 July. To help you complete your IR3NR, you can download the Non-resident income tax return guide (IR3NRG) for the relevant tax year.
What you need to do before you go
If you're going overseas for more than three months you need to do the following:
Register for a myIR Secure Online Services account
Stay in touch with us and your account while you're away.
Register online for our:
Tell us you're going overseas and give us a contact address
We'll forward any notices and statements to your New Zealand or overseas contact address. You could be charged penalties if you don't tell us you're going.
Nominate a person to act on your behalf
This is useful if you won't have a fixed address. The nominated person will be able to discuss your tax affairs with us.
Make sure you understand your tax residency status
Your tax residency status will help confirm if you have any ongoing tax obligations or entitlements.
You can check information on our website to find out your New Zealand tax residency status. If you would like our view you can contact us by:
What happens next
You'll need to tell us when you return to New Zealand.