New Zealand Tax Residence

Tax residency is the basis on which taxpayers are subject to or liable for income tax in New Zealand. These tests are completely separate tests from the tests for immigration or residence.

Two separate conditions of tax residency apply for individuals, either of which can qualify you as New Zealand tax resident:

1. 183 Day Rule: any person present in New Zealand for more than 183 days in any 365 day period is deemed to be a tax resident for taxation purposes. When the 183-day rule applies, a person becomes tax resident in New Zealand from the first of those 183 days.

2. Permanent Place of Abode Test: If you have an enduring relationship with New Zealand you may be deemed to be New Zealand tax resident. The Permanent Place of Abode test encompasses the durability of a persons association with New Zealand and includes such factors as:

• the physical presence of the person;

• the presence of the persons immediate family;

• the availability and use of a dwelling and accommodation patterns;

• employment and business interests;

• family and social ties in New Zealand

• whether a person intends to stay in New Zealand.

The permanent place of abode test overrules the 183 day condition.

New Zealand has a double taxation agreement with the UK, so you won't be taxed twice on any income.

Broadbase International will work with you every step of the way to help you make a confident start to your new life in New Zealand. Please contact us if you have any questions about the financial side of life in New Zealand, and don't forget to order your free copy of our comprehensive New Zealand Guide.