What is my personal tax residency
- When am I considered a tax resident of New Zealand?
- Am I still a tax resident when I have left New Zealand?
- Applying for an IRD number
- Your first New Zealand individual tax return
- The year you cease to be a tax resident
- Continuing to earn New Zealand income after you leave
- Recognised Seasonal Employer Scheme workers
When am I considered a tax resident of New Zealand?
You are a tax resident in New Zealand if you:
- are in New Zealand for more than 183 days in any 12-month period, or
- have an "enduring relationship" with New Zealand.
What is the 183-day rule?
If you are in New Zealand for more than 183 days in any 12-month period, you are a New Zealand tax resident from the date of your arrival here. The 183 days do not have to be consecutive and if you are in New Zealand for only part of a day, it will be counted as being a whole day.
What is an "enduring relationship" with New Zealand?
A person who has a "permanent place of abode" in New Zealand is a New Zealand tax resident. "Permanent place of abode" is not just the dwelling that you live in - it covers all your social, physical, economic or personal ties and links with New Zealand. To help you decide if you have a permanent place of abode consider the following:
| Criteria | Example |
|---|---|
| Presence in New Zealand | Are you here continuously or from time to time? |
| Accommodation | Do you own, lease or have access to property in New Zealand? |
| Social ties | Where does your immediate family live? Are your children being educated here? Do you belong to any New Zealand clubs, associations or organisations? |
| Economic ties | Do you have bank accounts, credit cards, investments, life insurance or superannuation funds in New Zealand? |
| Employment or business | Do you run a business here? Are you employed here? Do you have any employment to return to in any of your employment contracts? |
| Personal property | Do you have vehicles, clothing, furniture or other property or possessions kept here permanently? |
| Intentions | Do you intend to live in New Zealand? |
| Benefits, pensions and other payments | Do you receive any welfare benefits, pensions or other payments from New Zealand agencies or organisations? |
Note
This list is a guide only. You can maintain similar ties, or even a physical home in other countries, but still be a New Zealand tax resident.
Am I still a tax resident when I have left New Zealand?
Yes until you have been out of New Zealand for 325 days in any 12 month period and you stop having an "enduring relationship" with New Zealand.
Applying for an IRD number
If you have recently arrived in New Zealand and have not received income from New Zealand before, you will need to apply for an IRD number. You can do this by completing an
IRD number application - individual (IR595) form.
If you have had a New Zealand IRD number before, please contact us to check that it's still valid.
Your first New Zealand individual tax return
At the end of each tax year (31 March) some taxpayers file an Individual income return (IR3) if they earned certain types of income, or income that hasn't had tax deducted, for example self-employed income or rental income.
Work out if you need to file an Individual income return (IR3)
The year you cease to be a tax resident
| If you ... | then ... | and ... |
|---|---|---|
| will no longer be a tax resident and will not be receiving income from New Zealand from the date you leave | you may need to complete an Individual tax return (IR3) up to the date of your departure |
|
| qualify for a refund or want a statement of account | we will issue your request as soon as possible | you need to ensure we have your overseas address. |
| will be receiving income from New Zealand after you stop being a tax resident | you will have to pay tax as a non-resident |
you need to give us:
|
Find out more by reading our factsheet Leaving New Zealand and filing a tax return (IR1005)
Continuing to earn New Zealand income after you leave
| If ... | then you ... | and ... |
|---|---|---|
| will be receiving income after you stop being a tax resident | must file an Income tax return - Non-resident individual (IR3NR) return to the end of the tax year (31 March) following your departure |
you need to include:
Clearly show the breakdown of income received before and after your departure. |
Recognised Seasonal Employer Scheme workers
The Recognised Seasonal Employer Scheme (RSE) is a scheme administered by the Ministry of Business, Innovation & Employment (previously named the Department of Labour). Workers employed under this scheme pay a flat PAYE rate but are classed as non-resident.
Workers employed under this scheme pay a flat PAYE rate but are classed as non-resident.
Find out more about special types of workers
Date published: 14 Dec 2012
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