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For non-residents & visitors
Mō ngā tauiwi me ngā manuhiri
For non-residents & visitors: Tax residency and status

Tax residency and status

Non-residents are only liable for New Zealand tax on income from New Zealand sources. For tax purposes you are a non-resident if you are away from New Zealand for more than 325 days in any 12-month period, and do not have an enduring relationship with New Zealand.

Find out more about tax residency and status