Skip to main content

Delays to response times: It's taking longer than usual to answer calls and myIR messages, including for unclaimed money. You may be able to use self-service options in myIR. You can also find information on our website by typing in what you want to do in the search bar. Thank you for your understanding. Log in to myIR

Deciding if I am a resident or non-resident

Generally, any income earned in New Zealand is subject to tax in New Zealand. However, your tax obligations may differ depending on whether you are a New Zealand resident or a non-resident.

People leaving New Zealand

If you leave New Zealand, you are a non-resident for tax purposes if both of the following apply:

  • you go away for more than 325 days (in total) in any 12-month period
  • you don't have an enduring relationship with New Zealand.

People coming to New Zealand

If you come to New Zealand, you are generally a non-resident for tax purposes if both of the following apply:

  • you stay less than 183 days in any 12-month period
  • you don't have an enduring relationship with New Zealand. 

New Zealand residents earning income outside of New Zealand

If you are a New Zealand resident earning income outside of New Zealand, that income may still be subject to tax in New Zealand.


New Zealand tax residents


Non-resident taxpayers

Last updated: 28 Apr 2021
Jump back to the top of the page