Skip to main content

Resurgence Support Payment (RSP) Businesses affected by the alert level increase that started on 17 August are able to apply for a Resurgence Support Payment. Find out more

COVID-19 - Our offices are currently closed for customer visits so we can support the government’s COVID response. We will contact you if you have already booked an appointment with us. You can still contact us and get help.    Contact us

You'll need to make sure you're a New Zealand tax resident. You do this by working out your tax residency status. This is different from your immigration status.

Tax residency status for individuals


In general, New Zealand tax residents pay tax to New Zealand on their worldwide income whether or not it is sent to New Zealand or been taxed in the other country or territory. New Zealand may give a tax credit for tax paid overseas.

Tax for New Zealand tax residents


If you're a new tax resident or returning to New Zealand after 10 years, you may be eligible for a tax exemption on most types of foreign income for approximately 4 years.

If you earn income in a country or territory which has a double tax agreement with New Zealand, this may affect how you are taxed.

International tax can be complex and you may want to consult a tax professional if you're in doubt about your circumstances.

Temporary tax exemption

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