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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. To work out which you are, please read the following.
If you leave New Zealand, you are a non-resident for tax purposes if:
If you come to New Zealand, you are generally a non-resident for tax purposes if:
If you're not sure which of the above applies to you, see our New Zealand tax residence guide (IR292) or phone us on 0800 SCREEN (0800 727 336) for more help.
Note: If you are a New Zealand resident earning income outside of New Zealand, that income may still be subject to tax in New Zealand.