Who is a non-resident?
If you’re coming to work in New Zealand from overseas you’re a non-resident taxpayer until either:
you’ve lived in New Zealand for more than 183 days in any 12-month period
you have a permanent place of abode in New Zealand.
If you’re leaving New Zealand you become a non-resident if:
you don't have a permanent place of abode in New Zealand
you’re away from New Zealand for more than 325 days in any 12-month period.
New Zealand’s tax laws apply to income you receive from New Zealand. You need to:
get an IRD number
pay tax on your income if you’re not exempt.
You might need to file a tax return at the end of the tax year or when you leave New Zealand.
Double tax agreements (DTAs) decide which country you pay tax to if you’re a tax resident in one country but earn income in another.