Tax Atlas

New Zealand vs United States: tax comparison for expats

A sourced head-to-head on New Zealand and United States: tax-residency rules, income tax rates, special regimes, side by side. Income tax only, not tax advice.

Effective income tax by income

An effective-rate comparison for this pair isn’t available yet (one country’s full bracket table is still being verified). The sourced fact comparison below still applies — and the interactive tool covers every modelled country.

New Zealand vs United States, side by side

 New ZealandUnited States
Top income tax rate39%New Zealand Legislation, Income Tax Act 2007 Schedule 1“Schedule 1 part A table 1: replaced, on 1 April 2025, by section 37(1) (and see section 37(4) for application) of the Taxation (Budget Measures) Act 2024 (2024 No 19).”View source · accessed 2026-10-2437%PwC Worldwide Tax Summaries“For individuals, the top federal income tax rate for 2025 is 37%, except for long-term capital gains and qualified dividends”View source · accessed 2026-08-20
Tax-residency day threshold183 daysNew Zealand Legislation, Income Tax Act 2007 s YD 1“A natural person is a New Zealand resident if they are personally present in New Zealand for more than 183 days in total in a 12-month period.”View source · accessed 2026-10-24183 daysInternal Revenue Service (IRS)“You will be considered a United States resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the United States (U.S.) on at least:”View source · accessed 2026-08-20
Signature tax regime[source]New Zealand Legislation, Income Tax Act 2007 s YD 1B“their visit is for 275 or fewer days, counting the days of arrival and departure as a whole day each; and”View source · accessed 2026-10-24Foreign Earned Income Exclusion: USD 132,900 / yearInternal Revenue Service (IRS)“For tax year 2026, the foreign earned income exclusion is $132,900 up from $130,000 for tax year 2025.”View source · accessed 2026-08-20
Digital nomad visaNoNo
Nomad-visa income requirement——

Every figure links to its source and verification date. Full guides: New Zealand · United States.

Frequently asked questions

Is New Zealand or United States better for tax?

It depends on your income, residency status and which special regime you qualify for. Compare the residency rules, rates and regimes side by side below, and use the interactive tool for your own income.

Which has the lower tax-residency threshold, New Zealand or United States?

New Zealand treats you as tax resident after 183 days, and United States after 183 days. But ties like a home, family or economic centre can trigger residency on fewer days — never rely on a day count alone.

Does New Zealand or United States have a digital nomad visa?

New Zealand has no dedicated digital-nomad visa; United States has no dedicated digital-nomad visa. See the "Digital nomad visa" row below for the sourced detail.

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