NZ
New Zealand tax residency rules
Threshold: 183 days in any 365-day window · Day Count · Rolling window
New Zealand uses a 183-day rule combined with a 'permanent place of abode' test. Even below 183 days, an enduring NZ home with personal/economic ties can trigger residency. The 4-year transitional residency exemption attracts inbound expats.
- 183-day rule (in any 12-month period) OR a permanent place of abode triggers residency.
- Transitional residency: new residents are exempt from NZ tax on most foreign income for 4 years.
Rules tracked by Tax Days
183-Day Rule
- Type
- Day Count
- Threshold
- 183 days / 365
- Period
- Rolling window
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
New Zealand considers you a tax resident if you are present for more than 183 days in any 12-month period.
Track New Zealand on your iPhone
Tax Days runs the math for New Zealand alongside every other US state, federal SPT, Schengen, and 200+ countries.
