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Forms and guides Ngā puka tāke me ngā puka tohutohu

Taxes and duties guide (IR295)

This guide explains:

  • the types of taxes and duties collected in New Zealand
  • how to pay tax as a resident or non-resident for tax purposes
  • Working for Families Tax Credits and child support.

Rules for tax residency

These are different from the rules for New Zealand immigration and residency.