When you leave New Zealand, it’s important to understand whether you have any New Zealand tax obligations or entitlements. Even though you may be leaving New Zealand permanently you could still be a New Zealand tax resident.
You can work out whether you're a New Zealand tax resident by:
- downloading our New Zealand tax residence guide (IR292)
- using the information on this website, or
- consulting with a tax professional like an accountant or a tax advisor.
Let us know what your tax residency status is. If it has changed, we need to know the date it changed. You can contact us by:
- sending us a secure email though your myIR Secure Online Services account.
- calling us on 0800 377 774 (or 64 4 978 0779 from overseas)
- writing to us at:
PO Box 39010
Wellington Mail Centre
Lower Hutt 5045.
If you can't decide for yourself whether your tax residency changed, you can download and complete a New Zealand tax residence questionnaire (IR886) and we'll give you our view. You can also order a copy by calling 0800 257 773. Remember to have your IRD number with you when you call.
We'll then advise you about your tax residence status and if you have any future New Zealand tax responsibilities. If you're leaving New Zealand permanently, ie, for more than 325 days, please provide us with your new contact information. You may need to make arrangements with us if you have any outstanding tax matters or other entitlements and liabilities.
If you leave New Zealand permanently and want to file a final tax return before the end of the tax year, our Leaving New Zealand and filing a tax return (IR1005) guide can help you.
If you leave New Zealand part-way through a tax year and want to file a tax return before you leave, you will need to file an Individual tax return (IR3) for the relevant tax year.
If you continue to earn New Zealand-sourced income after you leave New Zealand permanently and you are outside New Zealand for the whole tax year (1 April to 31 March), you will need to file a Non-resident income tax return (IR3NR) for every relevant tax year that you earn this income.
Collection of international tax debt
Inland Revenue and the Australian Tax Office are able to help each other collect tax debt.
The Assistance in Collection of Taxes article in New Zealand's tax treaty with Australia came into effect on 8 September 2008. This means that we are able to transfer tax debt cases to the Australian Tax Office to recover outstanding tax debt owed by New Zealanders now living in Australia, and vice versa.
Provisions for helping collect outstanding tax debt are also included in tax treaties New Zealand has with a number of other countries, including the United Kingdom, the Netherlands and Poland.
If you have a tax debt and are planning to move overseas or are already living overseas, please contact us to discuss the options for paying your debt. Payment options include:
- payment in full
- an instalment arrangement where you repay an agreed amount over time
- writing off an agreed amount if we determine that full payment would cause you serious hardship, and
- a combination of an instalment arrangement and a serious hardship write-off.
|If you are ...||Please contact ...||Calling hours ...|
|a New Zealander with a tax debt living in New Zealand about to move overseas||us on 0800 227 771||8am to 8pm Monday to Friday
9am to 1pm Saturday
|a New Zealander with a tax debt owing to Inland Revenue living overseas||
us on +64 4 978 0779
You can use your myIR Secure Online Services account to send us secure mail and view your account
You'll need to phone us to activate your myIR account.
|8am to 8pm Monday to Friday
9am to 1pm Saturday
|an Australian with a tax debt owing to the Australian Taxation Office living in New Zealand||the Australian Taxation Office on +61 2 6216 1111 and ask to be transferred to the appropriate area within the Tax Office||8am to 6pm Monday to Friday
(Australian Eastern Standard Time or daylight-saving time)
Date published: 18 Sep 2014