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Ngā kaiutu tāke kainoho-tāwāhi e whiwhi moni ana mai i Aotearoa Non-resident taxpayer earning income from New Zealand

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If you’re a non-resident taxpayer and earn income from New Zealand you need to:

  • get an IRD number
  • pay tax on your income from New Zealand. There are some exemptions.

You might need to file a tax return at the end of the tax year or when you leave New Zealand.

You need to get an IRD number

If you do not already have one, you need to get an IRD number. When you give your IRD number to your employer or payer we can keep track of the tax you pay.

Who needs to file a tax return?

Some non-residents taxpayers need to file a tax return at the end of the tax year.

It depends on your tax residency status and where your New Zealand income came from.

Common examples of New Zealand income are:

  • money you earn from a New Zealand employer
  • schedular payments you receive as a non-resident contractor, entertainer or sportsperson
  • rent you receive from a property you own in New Zealand
  • income from business interests you have in New Zealand
  • interest or dividends you receive from New Zealand companies.

If you were a non-resident taxpayer for the full tax year

You need to file an Income tax return for non-resident individual taxpayers - IR3NR - if you received income from New Zealand that:

  • has not been taxed
  • has been taxed at the wrong rate.

Or if you have losses or excess imputation credits carried forward from the previous tax year.

You need to file your tax return by 7 July unless you have a tax agent or an extension of time.

If you were a non-resident taxpayer for part of the tax year

You need to file an Individual tax return - IR3 - showing your income earned as a New Zealand tax resident and a non-resident taxpayer.

If you paid tax to another country while you were a New Zealand resident you might be able to claim a credit.

You need to file your tax return by 7 July unless you have a tax agent or an extension of time.

You need to pay tax on your income

After the end of the tax year you need to pay tax on income from New Zealand that has not been taxed or has been taxed too low.

There are some exemptions

Some non-resident taxpayers are exempt from paying tax in New Zealand. You or your tax agent should check:

  • if New Zealand has a double tax agreement with your country and how that affects your tax.
  • visitor’s tax guide IR294.