Tools · New Zealand Tax Residence
New Zealand Tax Residency Test
New Zealand has a day count, but the day count is not the test that usually decides matters. Inland Revenue treats the permanent place of abode test as the overriding residence test for individuals: it makes you resident with no minimum presence at all, and while it is satisfied nothing else can make you non-resident. Once you are resident, dropping below 183 days does nothing on its own to end it.
Looking for the full explanation? Read the complete guide to New Zealand tax residency, which covers each limb of the test in detail alongside this tool.
- Your situation
- Day count
- Government service
- Permanent place of abode
Stage 1 of 4 · Your situation
Your situation
Which of these best describes your position in relation to New Zealand?
New Zealand residence is easier to acquire than to shed, so the answer depends on which direction you are travelling in.
Residency tests for other countries
- New Zealand residency: full guide and FAQs
- All tax residency tests
- United Kingdom — Statutory Residence Test
- Ireland — Tax Residence Test
- Spain — Tax Residence Test
- United States — Substantial Presence Test
- Australia — Residency Tests
- Portugal — Tax Residence Test
- United Arab Emirates — Tax Residency Test
- South Africa — Residency Tests
- France — Domicile Fiscal Test
- Italy — Tax Residence Test
- Canada — Residency Test
- India — Residential Status Test
- Germany — Unlimited Tax Liability Test
- Switzerland — Tax Liability Test
- Cyprus — Tax Residence Test
- Thailand — Tax Residence Test
- Singapore — Tax Residence Test
- Netherlands — Tax Residence Test
- Malaysia — Tax Residence Test
- Japan — Residence Classification