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You may be a tax resident in both New Zealand and another country. This means that you will be subject to the tax laws of each.
If both countries tax their residents on worldwide income, you could be taxed twice on the same income. Double tax agreements have been negotiated between New Zealand and many other countries to decide which country has the first or sole right to tax specific types of income.
Refer to the "double tax agreements" page in this section for a list of countries with which New Zealand has a double tax agreement and find out the NRWT rates for these countries or territories.
A person, other than a company, who has a permanent place of abode in New Zealand is a New Zealand tax resident. "Permanent place of abode" means more than just the building in which you live - it covers all your ties and links with New Zealand. These may be social, physical, economic, financial and/or personal. Another way to look at it is whether you have an enduring relationship with New Zealand.
To decide whether you have an enduring relationship with New Zealand, Inland Revenue looks at your circumstances. Here are some of the things we consider.
Presence in New Zealand - whether you are here continuously or from time to time.
Intentions - whether you intend to live in New Zealand or to return overseas after a time.
Accommodation - whether you own, lease or have access to property in New Zealand.
Social ties - where your immediate family lives, if you have children being educated here and if you belong to any New Zealand clubs, associations or organisations.
Economic ties - if you have bank accounts, credit cards, investments, life insurance or superannuation funds here.
Employment or business - if you run a business here, if you are employed here, if you have employment to return to in another country and the terms of any employment contract.
Personal property - if you have vehicles, clothing, furniture and other property or possessions kept here permanently.
Benefits, pensions and other payments - whether you receive any welfare benefits, pensions or other payments from New Zealand agencies or organisations.
This list is a guide only. Please note that you can maintain similar ties, or even a physical home in other countries, but still be a New Zealand tax resident. If you have an enduring relationship with New Zealand (permanent place of abode), you will be a New Zealand tax resident.
See our New Zealand tax residence guide (IR292).
Generally this means a fixed place of business through which the business of a non-resident is wholly or partly carried on.
If you have any questions about permanent establishments, contact the Non-resident Contractors Unit at firstname.lastname@example.org or phone 64 4 890 3056.
This is a test we apply to determine whether you will be treated as a contractor or an entertainer for tax purposes. We may need to look at your employment contract to help us with the test.
There will be instances where behind-the-scenes staff will also appear on camera. If we determine that your principal purpose is to perform in front of the camera, you'll be treated as an entertainer. If your principal purpose is to engage in behind-the-scenes action (such as training or choreography), you'll be treated as a contractor.
Provisional tax is not a separate tax but a way of paying your income tax as the income is received through the year. You pay instalments of income tax during the year, based on how much tax you expect to owe at the end of the tax year. The amount of provisional tax you pay is then deducted from your tax bill at the end of the year. For more information read our Provisional tax guide (IR289).
See our New Zealand tax residence (IR292) guide.
A special tax code is a tax deduction rate worked out to suit your individual circumstances. It can be useful if your situation is out of the ordinary, such as:
If you find that the student loan deductions from your secondary job are too high, you may be able to apply for a special deduction rate. You may qualify if:
If you're working and studying full-time, and think you'll earn under the annual repayment threshold of $19,760 for the 2020 tax year, you may qualify for a repayment deduction exemption. This means you don't have to use a student loan repayment code and won't have student loan repayment deductions from your salary or wages.
If you want to pay off your loan faster, you can make extra repayments whenever you want to. You can pay us directly or ask your employer to make extra student loan deductions from your salary or wages.
The New Zealand tax year runs from 1 April to 31 March. If you have to file an income tax return you must send it to us by 7 July following the end of the tax year. If you owe tax, it is due the following 7 February.
For the tax year ending 31 March 2011 if you need to file an income tax return, you must file it with us by 7 July 2011. If you owe tax, you must pay it by 7 February 2012.
If you have a tax agent, check whether they have an extension-of-time arrangement. If they do, you may have more time to file a return and pay any tax due.