Skip to main content

Delays to response times: It is taking longer than usual to answer calls and myIR messages, and to process some COVID-19 Support Payment applications. This is because of the impact of COVID-19. If possible, please contact us through your myIR account. Log in to myIR

Budget 2022: The Government has announced Budget 2022, which includes changes to child support payments. Find out more on our Tax Policy website

Budget 2022: The Government has announced a Cost of Living Payment, which will be paid from 1 August 2022. You do not need to apply for this payment. If you are eligible, we’ll pay it into your bank account. Find out more

If you're a non-resident student loan borrower who is being treated as being present in New Zealand for student loan purposes, you'll need to declare your total income from all sources including any income and adjustments that apply to you, as if you were a New Zealand resident.

This only applies if you meet all 4 criteria:

  • You have a student loan.
  • You have applied to be treated as physically present in New Zealand.
  • We have accepted your application.
  • You are not a tax resident of New Zealand.

If you file an Income tax return: Non-resident individual taxpayers - IR3NR then you only need to declare any overseas income, other income and adjustments on the Adjusting your income for Working for Families Tax Credits - IR215.


Sarah has a $50,000 student loan and is working overseas under a voluntary service abroad approved program with a salary of $27,000 (in NZ dollars) for the year. We have approved her application to be treated as physically present in New Zealand.

Sarah has no other income so will only need to tell us about her overseas salary of $27,000.

We will apply the student loan repayment threshold of $21,268 when assessing her student loan repayment.

Last updated: 28 Apr 2021
Jump back to the top of the page