Am I a Tax Resident of New Zealand? Here's How to Tell

Who is a tax resident under the New Zealand taxation law?

Under the New Zealand income tax legislation (Income Tax Act 2007) for a natural person (not a company) -

To be a considered a tax resident of New Zealand

The test that takes dominance in the domestic legislation is the “Permanent Place of Abode” (PPOA). test If you have a PPOA in New Zealand (even if you have a permanent place of abode elsewhere) you can still be a NZ resident for tax purposes.

OR

A person who is present in NZ for more than 183 days in a 12-month period will be a NZ tax resident

It is to be noted that tax residency of a country is different to the immigration status of anyone moving to or from a country.

Matters of tax residency are very complex, rules and regulations could change and Inland Revenue looks at each individual situation on its own merits and facts. If you need further help to determine your tax residency status please get in touch with our team.