Skip to main content

Me aha i te tau ka uru koe hei kaiutu tāke kainoho-tāwāhi What to do the year you become a non-resident taxpayer

Back

You become a non-resident taxpayer when:

  • you’ve been away from New Zealand for more than 325 days in any 12-month period and
  • you do not have a permanent place of abode in New Zealand.

In the tax year you become a non-resident taxpayer you need to tell us:

  • the date your status changed
  • if you are still getting New Zealand income.

Your tax residency status is back-dated to the day you left New Zealand. For example:

  • you left New Zealand on 6 April
  • you do not have a permanent place of abode in New Zealand
  • you become a non-resident taxpayer 325 days later (on 24 February of the following year)
  • 6 April is the first day of your non-residency status.

You might need to complete an Individual tax return - IR3 - in the year your tax status changes.

If you are not getting any more New Zealand income

  • Work out if you need to file an Individual tax return - IR3.
  • If you do, show the income you got from New Zealand and overseas between 1 April and the date you left.
  • You can file your return early. You do not need to wait till the end of the tax year (31 March).

If you are still getting New Zealand income

You need to file an Individual tax return - IR3 - showing:

  • the income you got from New Zealand and overseas between 1 April and the date you left
  • the income you got from New Zealand between the date you left and 31 March.

Email us

Send us a secure email in myIR
Log in to myIR