New Zealand tax
Tax residence: More than 183 days in any 12-month period. Special regime for new residents: Transitional tax resident exemption.
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Tax residence
- More than 183 days in any 12-month period · Presence test for becoming a New Zealand tax resident
- Resident status can arise from more than 183 days in any 12 months or a permanent place of abode (per IRD transitional resident guidance).
Special regimes for new residents
Special regime
Transitional tax resident exemption for most foreign-source income
Tax relief
Details
- On: Most foreign-source income
New migrants and returning New Zealanders who qualify get roughly four years of exemption on most foreign-source income while they are New Zealand tax residents. 1
Taxed on
Most foreign-source income; overseas employment and personal services income is not exempt.
Who it applies to
- Period begins on first day of New Zealand tax residence and ends four years after end of month of qualification, subject to earlier opt-out/termination events.
- The exemption can be used only once.
- The person was not a New Zealand tax resident at any time in the 10 years before qualifying.
Exclusions
- Overseas employment income and income from personal services is not exempt.
- Applying for Working for Families, opting out, reporting covered income, or confirming NZ tax to a foreign jurisdiction on covered income can terminate the exemption.
- Foreign-super withdrawals have their own rule.
Days in the country
- More than 183 days in any 12-month period · Tax residence begins by more than 183 days in New Zealand or a permanent place of abode
Tax residence
NZ tax residence can begin through more than 183 days in any 12-month period or permanent place of abode; this transitional exemption can apply during tax residence. After the exemption ends, worldwide income rules apply.
Visas
No particular visa is required by the tax rule; immigration and tax residence are distinct.
Other taxes
Tax exemption does not waive GST, PAYE on New Zealand work, KiwiSaver or other applicable levies; foreign employment/services carveout means remote work must be analyzed carefully.
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Standard rules and foreign-source income
Standard rules
New Zealand resident income tax rates (from 1 April 2025)
Progressive rates
Details
- On: Total income for the tax year: salary, self-employment, rent, interest and overseas income
- Who: Applies to New Zealand tax residents
- Limit: NZD 16k/yr ≈ $8,720
Progressive resident rates of 10.5%, 17.5%, 30%, 33% and 39% apply to total income including overseas income once the transitional exemption ends. 2 1
Taxed on
Total income for the tax year: salary, self-employment, rent, interest and overseas income.
Who it applies to
- Applies to New Zealand tax residents; rates from 1 April 2025.
Limits
- NZD 15,600 a year (≈ $8,720) · 10.5% on income up to NZD 15,600 (≈ $8,720)
- NZD 53,500 a year (≈ $29,900) · 17.5% on income from NZD 15,601 (≈ $8,720) to 53,500
- NZD 78,100 a year (≈ $43,700) · 30% on income from NZD 53,501 (≈ $29,900) to 78,100
- NZD 180,000 a year (≈ $101,000) · 33% on income from NZD 78,101 (≈ $43,700) to 180,000; 39% above NZD 180,000 (≈ $101,000)
Days in the country
- More than 183 days in any 12-month period · Presence test for becoming a New Zealand tax resident
Tax residence
Resident status can arise from more than 183 days in any 12 months or a permanent place of abode (per IRD transitional resident guidance).
Visas
Tax residence is separate from visa type.
Checked against official sources on Change log
VAT, social security and other taxes
- Tax exemption does not waive GST, PAYE on New Zealand work, KiwiSaver or other applicable levies; foreign employment/services carveout means remote work must be analyzed carefully.
Questions people ask
When do you become a tax resident in New Zealand?
More than 183 days in any 12-month period (Presence test for becoming a New Zealand tax resident). Resident status can arise from more than 183 days in any 12 months or a permanent place of abode (per IRD transitional resident guidance).
Who qualifies for Transitional tax resident exemption?
Period begins on first day of New Zealand tax residence and ends four years after end of month of qualification, subject to earlier opt-out/termination events. No particular visa is required by the tax rule; immigration and tax residence are distinct.
How are Visitor visa + remote work holders taxed in New Zealand?
No special regime in our records is tied to the Visitor visa + remote work. The standard rules apply: Progressive resident rates of 10.5%, 17.5%, 30%, 33% and 39% apply to total income including overseas income once the transitional exemption ends.
≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
Sources (2)
Official sources
- Temporary tax exemption for transitional tax residents · Inland Revenue Department New Zealand · checked 2026-10-10 · published 2026-06-17
- Income tax rates for individuals · Inland Revenue Department New Zealand · checked 2026-10-12