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Industry guidelines Ngā aratohu ahumahi

Are you 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. To work out which you are, please read the following.

People leaving New Zealand

If you leave New Zealand, you are a non-resident for tax purposes if:

  • you go away for more than 325 days (in total) in any 12-month period, and
  • 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:

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

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.