FlagSageKey facts
| Tax basis | Residence-based |
|---|---|
| Tax year | 1 April to 31 March |
| Taxes citizens abroad | Not as a general rule |
| Residence tests recorded | 4 |
| Region | Oceania |
How New Zealand decides tax residence
Each test is recorded separately with its own ID. Meeting or missing one test does not settle residence on its own.
183-day rule
You are tax resident if you have been in New Zealand for more than 183 days in any 12-month period, unless the person is a non-resident visitor or has become non-resident. Residence is backdated to the first of the 183 days. The days need not be consecutive, and part of a day counts as a whole day.
Permanent place of abode
A person with a permanent place of abode in New Zealand is tax resident under the Income Tax Act 2007. This needs a dwelling where you habitually reside from time to time, judged on an overall assessment of your circumstances. The test overrides the day-count rules for absences.
325-day rule for ceasing residence
You become non-resident if you do not have a permanent place of abode in New Zealand and are away for more than 325 days in any 12-month period. The days need not be consecutive, and part of a day in New Zealand counts as a whole day.
Non-resident visitor rule
A person who arrived on or after 1 April 2026, is present 275 days or fewer in any 18-month period and meets conditions (for example not working for a New Zealand resident, not selling to New Zealand customers, lawfully present, and taxed where resident) is not subject to the 183-day rule. A person who stays more than 275 days and is lawfully present becomes resident from day 276.
Arriving, leaving and part years
Relates to NZ-RES-01 and NZ-RES-03. Both day-count rules are backdated, so they can overlap for people who travel in and out. New migrants and returning New Zealanders who were not tax resident in the previous 10 years may receive a one-off temporary exemption on most foreign income, ending 48 months after the month they qualify as resident, unless it ends earlier under Inland Revenue's rules.
Reporting duties to check
- Individual tax return (IR3) for worldwide income. Inland Revenue says New Zealand tax residents are taxed on worldwide income and must state income from all sources, including overseas, in an Individual tax return (IR3), apportioning overseas income to the New Zealand tax year where needed. Source
Living base
The right to live in New Zealand comes from visas granted by Immigration New Zealand. Tax residence is decided by Inland Revenue's day-count and permanent place of abode tests, not by the visa held.
How visas, permits and tax residence differ
Citizenship
New Zealand citizenship by grant is administered by the Department of Internal Affairs and includes a presence requirement. The exact presence figures and the position on dual citizenship are not stated here; check the Department's current guidance.
Questions to take to a professional
- Do I have a permanent place of abode in New Zealand, given how I use any home there?
- From which date would the 183-day rule backdate my residence?
- If I arrived after 1 April 2026, do I meet every condition of the non-resident visitor rule?
- If I leave, have I been away more than 325 days in a 12-month period, and do I still have a permanent place of abode?
- Do I qualify for the temporary tax exemption on foreign income, and which income types does it exclude?
- How would a tax treaty tie-breaker apply if another country also treats me as resident?
Official authorities
Sources
- New Zealand tax residence: Who is a New Zealand resident for tax purposes? IR292 (April 2026)Official guidance
- Temporary tax exemption (Inland Revenue)Official guidance
- Interpretation Statement IS 16/03: Tax Residence (Inland Revenue, 20 September 2016)Official guidance
Guides that mention New Zealand
Other countries in Oceania
- Countries covered
- New Zealand
- Sources
- 3 sources listed above
- Tax year
- Current rules as checked
- Review
- Not professionally reviewed
Sources checked November 8, 2026