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myIR, payments and more

If you have investments in New Zealand

If you've rented out a property in New Zealand

You still need to pay tax on income you receive from a New Zealand source, even if you're no longer a resident for New Zealand tax purposes. This includes rental income that you receive from a New Zealand property.

Find out your personal tax residency status

You'll need to file a Non-resident income tax return (IR3NR) for the rental income and claiming deductions for any related expenses.

Find out more about the tax treatment of rental properties

What a portfolio investment entity is

A portfolio investment entity (PIE) is a type of entity that invests the contributions from investors in different types of investments, eg, a managed fund. PIEs came into existence on 1 October 2007.

Find out more about PIEs for non-resident investors

Notified foreign investors

A notified foreign investor (NFI) is a new class of investor. A non-resident who holds an investment in a foreign investment PIE may notify the PIE that they wish to be treated as a notified foreign investor.

Find out more about Notified foreign investors

Foreign Accounts Tax Compliance Act

The Foreign Accounts Tax Compliance Act (FATCA) is specific United States legislation that aims to stop tax evasion by US citizens, US tax residents and US entities.

Find out more about the Foreign Accounts Tax Compliance Act