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What is my personal tax residency

 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
  • you can file your return before the end of the tax year - include any income you received from all sources to the date you leave New Zealand
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:

  • your overseas address
  • the date you left or intend to leave New Zealand, and
  • the length of time you intend to be away.

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:

  • your worldwide income received until the date you left, and
  • your New Zealand income received after that date.

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.

Read about the Recognised Seasonal Employer (RSE) Policy on the Ministry of Business, Innovation & Employment website

Workers employed under this scheme pay a flat PAYE rate but are classed as non-resident.

Find out more about special types of workers

Temporary exemption for transitional residents

If you've just arrived in New Zealand you may qualify for a temporary tax exemption on some of your foreign sourced income.

Find out more about the temporary exemption for transitional residents

 


Date published: 12 Feb 2014

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