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 do not 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 do not 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.
Last updated:
11 Sep 2023