New Zealand

Australia and New Zealand · NZ · 41 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• permanent place of abode in New Zealand
• more than 183 days in New Zealand in any 12‑month period (resident from first day of presence in that period)
• ceasing residence requires being absent from New Zealand for more than 325 days in any 12‑month period
• ceasing residence also requires not having a permanent place of abode in New Zealand

Ending tax residency generally requires both being absent for more than 325 days in a 12‑month period and giving up any permanent place of abode in New Zealand; merely dropping below the 183‑day threshold is not enough.

Source: Inland Revenue (New Zealand tax authority)

Tax treaty network (41)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.