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Student loans
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Repayment obligations for overseas-based borrowers

Find out what you need to repay and how to make a payment if you're an overseas-based borrower

Find out if you're an overseas borrower

What you need to repay while overseas

If you're overseas and not on a repayment holiday your repayment obligations are based on your loan balance each year:

If your total loan balance is ... then the amount you need to pay is ...
under $1,000 your whole loan balance.
over $1,000 and up to $15,000 $1,000.
over $15,000 and up to $30,000 $2,000.
over $30,000 $3,000.

Your repayments are due in two equal instalments on 30 September and 31 March. You can pay the full amount by your first instalment due date or make more frequent repayments throughout the year so long as you've paid enough to meet your instalments when they're due to avoid late payment charges.

Find out how to make payments from overseas

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Part-year overseas-based repayment obligations

In the year that you leave or return to New Zealand, you may have both a New Zealand-based and an overseas-based part-year repayment obligation. This can happen when you:

  • left New Zealand during the tax year and you're not on a repayment holiday;
  • returned to New Zealand and became New Zealand-based during the tax year.

You may also have a part year overseas-based repayment obligation if your repayment holiday ends part way through the tax year.

The amount you need to pay will be a proportion of the yearly amount.

Example - Overseas-based part year repayment obligations

Fiona's repayment holiday ends on 31 December. The tax year ends on 31 March.

Fiona's loan balance is $10,000 which means her full year overseas-based repayment obligation would normally be $1,000.

Her part-year obligation is calculated as follows:
$1,000 divided by 365 (days in the tax year) x 90 (days not on a repayment holiday) equals $245.57
Fiona's repayment obligation of $245.57 is calculated for the 90 days of the tax year that she's no longer on a repayment holiday.

Part-year New Zealand-based repayment obligations

In the year that you leave or return to New Zealand, you may need to file an IR3 return of income if you have pre-taxed or other income. We'll calculate and send you your New Zealand-based student loan repayment obligation based on your income from your part-year return.

Repayment codes if you're working for salary or wages in New Zealand

If you come back to New Zealand and earn salary or wages or you continue to earn New Zealand salary or wages while you're overseas, you must use a student loan (SL) repayment code so that your employer deducts the right amount of student loan repayments.

Find out about tax codes

If you're only back for a short period and will still be overseas -based (ie, your time in New Zealand is less than 183 days), the repayments deducted from your salary or wages can be used to pay your overseas-based repayment obligations. However if you become New Zealand- based again, the deductions you have paid become final on your salary or wage income.


Date published: 23 Feb 2012

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