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Deciding if I am a resident or non-resident

Generally, any income earned in New Zealand is subject to tax in New Zealand. However, your tax obligations may differ depending on whether you are a New Zealand resident or a non-resident.

People leaving New Zealand

If you leave New Zealand, you are a non-resident for tax purposes if both of the following apply:

  • you go away for more than 325 days (in total) in any 12-month period
  • you don't have an enduring relationship with New Zealand.

People coming to New Zealand

If you come to New Zealand, you are generally a non-resident for tax purposes if both of the following apply:

  • you stay less than 183 days in any 12-month period
  • you don't have an enduring relationship with New Zealand. 

New Zealand residents earning income outside of New Zealand

If you are a New Zealand resident earning income outside of New Zealand, that income may still be subject to tax in New Zealand.


New Zealand tax residents


Non-resident taxpayers