Living in New Zealand: 183 days to enter, 325 days to leave

In New Zealand, you become a tax resident by having a permanent residence or by staying more than 183 days in any 12-month period. You cease to be a resident by no longer having a permanent residence and by being absent for more than 325 days in any 12-month period. Residents pay tax on their worldwide income, with a temporary four-year exemption on most foreign income for new residents. This page presents figures taken from the New Zealand Income Tax Department (IRD) website and explains what it does not cover.

Becoming a resident: permanent residence or residence for more than 183 days

The IRD states that tax residency is distinct from immigration status. There are two paths to tax residency.

• A permanent place of residence. The IRD specifies that you have a "permanent place of abode" if you have a place where you usually live in New Zealand.
• More than 183 days. You become a resident if you have spent more than 183 days in New Zealand in any 12-month period, unless you are a non-resident visitor. The change of residence is retroactive to the earliest of these days.

The 12-month period is not the calendar year: it is measured over any 12-month period. The IRD pages consulted are dated June 25, 2026 and April 1, 2026.

Cease to be a resident: 325 days of absence

A former resident only becomes a non-resident if they meet two conditions: they no longer have a permanent residence in New Zealand, and they are absent from New Zealand for more than 325 days in any 12-month period. According to the IRD, the change of residence is retroactive to the date of departure (page dated June 26, 2026).

A resident pays tax on their worldwide income

The IRD states that a New Zealand tax resident generally pays tax on their worldwide income. The IRD's personal income tax schedule, effective April 1, 2025, is as follows. The rates are in New Zealand dollars (NZ$).

Note: The IRD page containing this table is dated June 3, 2025, and the most recent table it displays is from April 1, 2025. No later tables have been consulted. The current tax rates must be verified on the IRD page before making any decisions. The page does not define the tax year and mentions ACC levies without explaining them; these are not addressed here.

New residents: four years of exemption on foreign income

The IRD states that a new tax resident, or someone returning to New Zealand after 10 years, can benefit from a temporary four-year exemption on most types of foreign income. During this period, foreign-source interest does not need to be declared on the income tax return (form IR3), and foreign-source dividends do not need to be declared or subject to the rules on foreign funds. Income paid by an overseas employer still needs to be declared. Other eligibility requirements are not listed on the page consulted, which is dated October 20, 2025.

Foreign funds: the 50,000 threshold and the 5 % method

Unless exempt, foreign investments fall under the rules governing foreign investment funds (FIFs). The IRD states that, for assets exceeding 50,000 (the page does not specify the currency), FIF income will likely need to be calculated using one of five methods. The most common calculates FIF income as 5% of the opening value, with an adjustment for shares bought and sold during the year.

Pensions from foreign sources

The IRD states that a pension paid by a foreign pension fund is generally taxable in the year it is received. Regarding social security pensions, it states that, in most cases, New Zealand has the right to tax them, but that agreements are not all identical. For France, the 1979 convention addresses this issue in Article 18; our page on the convention provides further details.

Non-residents: income from New Zealand sources

A non-resident generally pays tax on their New Zealand-sourced income. Employees are taxed through payroll withholding, and New Zealand rents are taxable. Interest, dividends, and royalties from New Zealand sources are likely subject to non-resident withholding tax (NRWT), and a tax treaty may reduce the rate. The IRD indicates an approved issuer levy of 2 % instead of NRWT on certain debts, and a prescribed investor rate of 28 % for non-residents in a property investment fund (PIE). The default NRWT rates are not shown on the page viewed, which is dated April 1, 2026.

New Zealand and France: the convention settles the matter, France retains its criteria

If both France and New Zealand consider you a resident, the convention of November 30, 1979, differentiates between the following criteria: permanent home, center of vital interests, habitual residence, nationality, and then approval by the authorities. On the French side, Article 4 B of the French General Tax Code (CGI) defines as domiciled in France those individuals who have their home or principal residence there, those who carry out a professional activity there, whether salaried or not, and those whose center of economic interests is there. It is sufficient for one of these criteria to be met. A presence of more than six months in the year is considered for principal residence, but is not an absolute requirement (BOI-IR-CHAMP-10, version of July 28, 2016).

What this page does not cover

Immigration and visas, capital gains tax on residential properties, default NRWT rates, inheritance and gift taxes, social security, and New Zealand savings products are not covered: no reliable official source has been found to provide accurate information on these topics. New Zealand regulations should be verified with a local professional.

NZ$100,000 in income and NZ$200,000 in foreign funds: a numerical example (fictitious profile)

Situation. A hypothetical New Zealand tax resident, who does not qualify for the four-year exemption, receives an income of NZ$ 100,000. They also hold foreign funds with an opening value of NZ$ 200,000. Assumption: this value is expressed in NZ$; the IRD does not specify the currency for the NZ$ threshold.

Issue. He wants to estimate the tax on his income, then the effect of the FIF rules.

Strategy. He applies the "April 1, 2025" tax bracket to his income, then calculates the FIF income at 5 % of the opening value and adds it to his income. The adjustment for shares bought and sold during the year, as provided for by the method, is not taken into account.

Result. The tax on 100,000 NZ$ is 22,877.50 NZ$. The FIF income is 10,000 NZ$ (5 % of 200,000, assuming this 200,000 is in NZ$). The total income increases to 110,000 NZ$, resulting in a tax of 26,177.50 NZ$: the additional tax is 3,300 NZ$, with all of the additional income falling into the 33 % bracket. The tax schedule used is that of April 2025, with the above caveat. The profile and amounts are hypothetical.

What changes depending on your situation

• The number of days spent in New Zealand in each 12-month period, and the existence of a permanent place of residence.
• Being a new resident or a person returning after 10 years qualifies for the four-year exemption.
• The value of your investments abroad.
• The nature of your income: employment, rent, dividends, pensions.
• Your French tax residence during the year of the change.

The rule depends on your situation. No results are guaranteed.