Tax residency status for individuals

Work out your tax residency status in New Zealand to understand how New Zealand's tax laws apply to you.

Tax residency is different from your immigration status

Your immigration status determines whether you can stay in New Zealand and what you can do here.

Your tax residency status determines what taxes you'll pay in New Zealand. You'll either be a:

non-resident taxpayer
New Zealand tax resident.

Becoming a New Zealand tax resident

You become a New Zealand tax resident when the first of these happens:

you’ve been in New Zealand for more than 183 days in any 12-month period
you have a permanent place of abode in New Zealand.

Counting the 183 days

Also called the 183-day rule, you'll need to know how to count 'days present' in New Zealand.

Parts of days (such as the day you arrive and leave) count as whole days towards the 183 days.
The 183 days do not need to follow each other.

Your New Zealand tax residency status is backdated to the first of the 183 days.

A permanent place of abode

You have a permanent place of abode if you have a place where you usually live in New Zealand.

A place where you usually live in New Zealand

This is somewhere, such as a house, where you normally live in New Zealand even if you are not there all the time.

You do not need to own the place. The place does not need to be vacant while you're away. For example, you might own a house and rent it out when you are not there.

Put simply, it's somewhere you can call 'home' in New Zealand.

Ties to New Zealand

To have a permanent place of abode, you may need to consider what your ties are to New Zealand.

Some of the things to consider are:

how often you return to New Zealand
how long you spend here
your family and social connections
your economic interests, for example, investments or superannuation funds in New Zealand
your employment or business connections
whether you intend to return to live in New Zealand.

See 'Help for working out your tax residency status' on this page for more guidance.

Seasonal workers or fishing crew from overseas

There are special rules if you come to work in New Zealand on a Recognised Seasonal Employer Limited Visa or a Fishing Crew Work Visa.

These rules mean you do not qualify as a tax resident after 183 days and are taxed as a non-resident as long as you do not establish a permanent place of abode.

Working in New Zealand as a recognised seasonal employer (RSE) worker

Overseas fishing crew working in New Zealand

Knowing when you become a non-resident taxpayer

If you're a New Zealand tax resident, you'll become a non-resident taxpayer if you both:

do not have a permanent place of abode in New Zealand
are away from New Zealand for more than 325 days in any 12-month period.

Counting the 325 days

Also called the 325-day rule, you'll need to know how to count 'days absent' from New Zealand.

Parts of days you are in New Zealand (such as the day you leave) do not count as whole days towards the 325 days.
The 325 days do not need to follow each other.

If you meet this rule, your status as a non-resident taxpayer will be backdated to the first of the 325 days.

Working overseas for the New Zealand government

You are still a New Zealand tax resident if you are sent overseas to work for the New Zealand government. It doesn't matter how long you're away for or whether you have a permanent place of abode here.

This does not apply to your spouse, partner or children who are leaving New Zealand with you. They need to work out their tax residency status based on their personal circumstances.

Help for working out your tax residency status and letting us know about a change

Find out more in the New Zealand tax residence - new migrants simplified factsheet - IR1096. The full information is in the New Zealand tax residence guide - IR292.

If you're not sure about your tax residency status, fill in the New Zealand tax residence questionnaire - IR886. You can send us a message in myIR with the questionnaire completed and attached. You can also send it to us by post to the address listed in questionnaire.

How to send a message in myIR

You may want to consult a tax professional if you're in doubt about your situation.