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Who is a non-resident?

If you’re coming to work in New Zealand from overseas you’re a non-resident taxpayer until either:

  • you’ve lived in New Zealand for more than 183 days in any 12-month period

  • you have a permanent place of abode in New Zealand.

If you’re leaving New Zealand you become a non-resident if:

  • you don't have a permanent place of abode in New Zealand

  • you’re away from New Zealand for more than 325 days in any 12-month period.

Tax summary

New Zealand’s tax laws apply to income you receive from New Zealand. You need to:

  • get an IRD number

  • pay tax on your income if you’re not exempt.

You might need to file a tax return at the end of the tax year or when you leave New Zealand.

Double tax agreements (DTAs) decide which country you pay tax to if you’re a tax resident in one country but earn income in another.