If you're coming to New Zealand and want to know your tax requirements, see our section about international tax for individuals.
International tax for individuals
If you're looking for help in another language, see our multilingual guidance on coming to work or study in New Zealand. These pages are also a good introduction to New Zealand's tax system.
I am coming to work or study in New Zealand
When coming to New Zealand, there are other programmes that you may want to keep in mind. Even if you're not eligible or they do not fit your current situation, you may want to use them in the future.
KiwiSaver
KiwiSaver is a voluntary savings scheme to help set you up for retirement. You can join KiwiSaver if you're both:
- a New Zealand citizen or entitled to live in New Zealand indefinitely
- you live or normally live in New Zealand.
You cannot join KiwiSaver if you have a temporary, visitor, work or student visa.
If you work in New Zealand, make sure your employer knows that you cannot enrol in KiwiSaver. If you're accidentally enrolled, contact us to reverse your enrolment.
Working for Families
Working for Families tax credits are payments for families with dependent children aged 18 or under. To apply, you need to meet either of the following residency requirements.
- You're a New Zealand resident and have been in New Zealand continuously for at least 12 months at any time. You must also be a tax resident to be entitled to the payments.
- The child or children you're claiming for are both resident and present in New Zealand.
You may not be eligible for this programme right away. If you'll be here in the long term, you may want to keep it in mind. In addition to the residency requirements, you'll need to meet the main criteria.
If you have a temporary tax exemption, it is important to know that applying and getting Working for Families will cancel it.
Can you get Working for Families?
Child support
It's best to contact the service in your home country to see how your move will affect your current child support arrangement.
If you're looking to set up a child support arrangement through us, your children will need to be New Zealand citizens or ordinarily resident in New Zealand. We may treat someone as ordinarily resident if we are satisfied that they are in New Zealand and likely to be ordinarily resident in New Zealand more than 183 days in any 12-month period.
New Zealand has also joined the 2007 Child Support Convention, which means that we can ask for help to make child support (and domestic maintenance) decisions and receive payments from parents living in other member countries. We can also be asked to do this when a parent lives in New Zealand.;
Student loans
If you're new to New Zealand, see if you're eligible for a student loan.
StudyLink - Coming to New Zealand to study
If you've been overseas and are returning to New Zealand, you'll need to know if this affects your student loan.