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Do you need to file tax returns before you leave New Zealand

If your intention is to leave New Zealand permanently and you have determined that you will become a New Zealand non-resident then you should check if you are required to file an income tax return up to the date of your departure.

Work out if you need to file an Individual income return (IR3)

Find out more about your personal tax residency status

Go to our guide Leaving New Zealand and filing a tax return (IR1005)


Even if you become a non-resident, if you derive income from a New Zealand source (e.g. rental income from a New Zealand property) then you will be required to file a Non-resident income tax return (IR3NR) to return the New Zealand source income.

Find out more about the year you cease to be a tax resident


Date published: 12 Oct 2012

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