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Tax residency is different to immigration residency.

Your tax residency status decides if New Zealand’s tax laws apply to you.

For tax purposes you are a New Zealand tax resident or a non-resident taxpayer.

Your tax residency status might change if you move overseas or come to live in New Zealand.

New Zealand tax residents

  • New Zealand’s tax laws apply to income you receive from New Zealand and overseas.
  • 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.
  • You might be able to claim a tax credit for tax you’ve paid overseas.

Non-resident taxpayers

  • New Zealand’s tax laws apply to income you receive from 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.