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What you need to do before you leave New Zealand

There are different requirements that need to be met depending on whether you intend to leave New Zealand permanently or whether you are only leaving temporarily.

Find out more about specific entitlements and obligations

Leaving New Zealand permanently

You are considered to be leaving New Zealand permanently if you leave for more than 325 days.

Find out more about leaving New Zealand permanently

Leaving New Zealand for a short term

If you're leaving New Zealand for a short term, ie, less than 325 days, you may still be a New Zealand tax resident and as a result taxable on your worldwide income. Any income you receive from overseas may be subject to tax in New Zealand (although you may be able to claim a foreign tax credit for any overseas tax you pay on that income).

If you do receive overseas income, you'll need to file an Individual income tax return (IR3) for the year in which you receive the income. If you don't receive overseas income while you're outside New Zealand, whether or not you need to file an IR3 will depend on what other income you received during the year.

You need to let us know if you:

  • have a student loan
  • are paying child support, or
  • are receiving Working for Families Tax Credits.

When you go overseas your student loan or child support obligations continue, but the amount you are required to pay may change. Please contact us to discuss your circumstances.

Find out more about student loans if you're travelling or living overseas