If you're living or going overseas

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.

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 IR3 individual income return 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 in 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 tax 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).

What you need to do before you go

If you're going overseas for more than three months you need to do the following:

What happens next

• You'll need to tell us when you return to New Zealand.

Find out more

• Individual income returns (IR3)

Date published: 24 Aug 2009

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