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Coming to New Zealand

Information on tax for those moving to New Zealand permanently, visiting, or on a working holiday.

Moving to New Zealand permanently

This information may affect you if you're thinking about moving to New Zealand and staying here for the long term.

Coming to New Zealand for the short term

If you are coming to New Zealand with the intention of staying and working for a short term or having a working holiday, you will have to pay tax.

Paying tax in New Zealand

New Zealand taxes income on both a residency and a source basis.


If you've just arrived in New Zealand, you may qualify for a temporary tax exemption on some of your foreign-sourced income.