myIR, payments and more
If you're going overseas or already overseas, you need to work out if you're a New Zealand resident or non-resident for tax purposes. Your tax residency determines if you need to file an income tax return and what income you need to declare.
If you're overseas for less than 325 days in a 12-month period then you're likely to be a New Zealand resident for tax purposes.
You're likely to be a non-resident for tax purposes if:
- you're overseas for more than 325 days in a 12-month period and:
- you don't have a permanent place of abode in New Zealand.
A person other than a company who has a "permanent place of abode" in New Zealand is a New Zealand tax resident, regardless of how long they've been out of New Zealand.
What income you'll need to include in your tax return
Residents earning money overseas
If you're a New Zealand resident, you're taxed on your worldwide income. This means you'll need to declare any income you earn outside New Zealand. You'll need to complete an Individual income return (IR3) at the end of the tax year (31 March) and will need to include proof of any overseas tax paid.
Non-residents earning money overseas
If you're a non-resident and you earn money overseas you don't need to declare it in New Zealand.
Non-residents earning money from New Zealand
If you're a non-resident and you earn money from New Zealand, such as rental property income, you'll need to declare this income in a tax return. You can file your returns in myIR.
If you became a non-resident part way through the year, you'll need to file an Individual income return (IR3) at the end of the tax year (31 March). Clearly show the breakdown of income earned as a resident and as a non-resident.
For all following years file a Non-resident income tax return (IR3NR) showing only your income earned in New Zealand. To help you complete your IR3NR, you can download the Non-resident income tax return guide (IR3NRG) for the relevant tax year.
Income tax returns are generally due 7 July
What you need to do before you go
If you're going overseas for more than three months there are things you can do to make dealing with your Inland Revenue affairs easier.
Keep up-to-date using myIR
Make sure you understand your tax residency status
Tell us you're going overseas and give a contact address
We'll forward any notices and statements to your New Zealand address or overseas contact address.
If you don't give us an address or use myIR you may have a refund owing to you that you won't know about. You could also get penalties if you don't make payments or file returns on time.
Elect a person to act on your behalf
This is useful if you won't have a fixed address or time differences make it difficult getting hold of us. The nominated person will be able to discuss your tax affairs with us. They can contact us on your behalf and we may also contact them.
To elect a nominated person you can:
- send us a message through myIR
- send us a completed Elect someone to act on your behalf (IR597) form, or
- call us on 0800 377 774 (New Zealand) or +64 4 978 0738 (overseas).
To set up a nominated person you'll need the person's full name, and IRD number (if they have given it to you). You'll also be asked:
- what access you want them to have to your account, eg everything or just income tax, and
- how long you want the nomination to last.
Let us know when you return to New Zealand so we can update your records