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Individual income tax Tāke moni whiwhi mō te takitahi

Income of a non-resident spouse or partner

If you have a spouse or partner who is not a New Zealand tax resident, their worldwide income is treated as part of your family income for WfFTC.

You'll need to tell us about all the income (in NZ dollars) they earn. We may require you to provide evidence of their income.

Find out more about tax residency in NZ

Example

Christine lives in New Zealand with her children and receives WfFTC. Her de facto partner John works overseas. John is not a tax resident in New Zealand. For the tax year he receives an income which is equal to $NZ80,000.

Christine will need to include John's income of NZ $80,000 as family income for WfFTC.