Tax Atlas

New Zealand: tax residency & income tax rates

Last verified October 24, 2026 by Henning Stanger, Authorized Accountant (Autorisert regnskapsfører) · 18 verified facts · 27 sources

TL;DR

  • 183 days (as of 2026)New 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 2026-10-24 — A person who is present in New Zealand for more than 183 days in total in any 12-month period is tax resident, and the days need not be consecutive.
  • 39% (as of 2025)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 2026-10-24 — The top marginal income tax rate is 39% on taxable income above NZD 180,000, and no other levy on income was found in the sources reviewed.
  • No (as of 2025)Immigration New Zealand“All visitor visas applied for on or after 27 January 2025 allow you to work remotely in New Zealand. There is no limit to the amount of remote work you can do while you have your visitor visa.”View source · accessed 2026-10-24 — New Zealand has no dedicated digital nomad visa.

Tax residency rules in New Zealand

As of 2026, New Zealand’s tax-residency test centres on a presence threshold of 183 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 2026-10-24. A person who is present in New Zealand for more than 183 days in total in any 12-month period is tax resident, and the days need not be consecutive. The window is any 12-month period, not the tax year; the law and Inland Revenue backdate residence to the first of the 183 days, whereas PwC says it starts on arrival.

Residency test
A person with a place in New Zealand where they usually live is tax resident whatever the day count, even if they also have a home abroad. Inland Revenue looks at ties such as family, economic interests, work connections and intention to return. [source]New Zealand Legislation, Income Tax Act 2007 s YD 1“Despite anything else in this section, a natural person is a New Zealand resident if they have a permanent place of abode in New Zealand, even if they also have a permanent place of abode elsewhere.”View source · accessed 2026-10-24
Residency cessation 325 day rule
A New Zealand resident becomes non-resident after more than 325 days outside New Zealand in any 12-month period, but only if they have no permanent place of abode in New Zealand. Non-residence is backdated to the first of those 325 days, and government service abroad keeps a person resident. [source]New Zealand Legislation, Income Tax Act 2007 s YD 1“A natural person treated as a New Zealand resident only under subsection (3) stops being a New Zealand resident if they are personally absent from New Zealand for more than 325 days in total in a 12-month period.”View source · accessed 2026-10-24
Tax year period
1 April to 31 March (as of 2026)Inland Revenue (IR294 Tax information for visitors to New Zealand, April 2026)“New Zealand's tax year is from 1 April to 31 March.”View source · accessed 2026-10-24 — The New Zealand tax year runs from 1 April to 31 March, so the 2026-27 tax year began on 1 April 2026. It is not the calendar year, and the day test for residence uses any 12-month period rather than this year.
Taxation scope
Tax residents are taxed on worldwide income and non-residents only on income from New Zealand sources. Residents who pay tax on the same income in two countries can usually claim a foreign tax credit. [source]PwC Worldwide Tax Summaries“A resident of New Zealand is subject to tax on worldwide income. A non-resident is subject to tax only on income from sources in New Zealand.”View source · accessed 2026-10-24

Income tax rates in New Zealand

As of 2025, the headline personal income tax rate in New Zealand is 39%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 2026-10-24. The top marginal income tax rate is 39% on taxable income above NZD 180,000, and no other levy on income was found in the sources reviewed. The ACC earners' levy (1.75% for 2026-27) is kept separate and stops at NZD 156,641 of earnings, so it adds nothing at the top rate.

Vat standard rate
15% (as of 2026)Inland Revenue“GST is charged at a rate of 15%.”View source · accessed 2026-10-24 — Goods and services tax is charged at 15% on most supplies. A 0% rate applies to a few supplies including exports, and financial services and residential accommodation are exempt.
Acc earners levy
The ACC earners' levy funds non-work accident cover and is collected through PAYE, including from visitors who work in New Zealand. For 2026-27 the rate is 1.75% including GST on earnings up to NZD 156,641, a maximum levy of NZD 2,741.22. [source]Inland Revenue“1 April 2026 to 31 March 2027 $1.75 per $100 (1.75%)”View source · accessed 2026-10-24
Kiwisaver contribution rates
KiwiSaver is a voluntary workplace savings scheme that New Zealand residents over the eligible age can join. The default minimum member and employer rate is 3.5% and is set to rise to 4% from 1 April 2028. [source]PwC Worldwide Tax Summaries“The default minimum rate for both member and employer contributions is 3.5%. This rate is set to increase to 4% from 1 April 2028, with further increases signalled by the current government. Employees are able to temporarily opt down to the previous minimum rate of 3% if they choose.”View source · accessed 2026-10-24
Non resident withholding rates
Non-resident withholding tax on New Zealand interest, dividends and royalties varies by treaty, within the ranges shown. A bill introduced on 10 September 2026 would raise the non-resident contractors tax threshold exemption from NZD 15,000 to NZD 75,000 from 1 April 2027, but the sources reviewed show it is still a proposal. [source]Inland Revenue (IR294 Tax information for visitors to New Zealand, April 2026)“The types of income and the rates of NRWT are: • dividends 0-30% • interest 10-15% • royalties 10-15%.”View source · accessed 2026-10-24
Capital gains tax
New Zealand has no comprehensive capital gains tax, but specific rules tax some gains, including residential land sold within two years under the bright-line test and foreign shares under the foreign investment fund regime. The bright-line period was ten years before 1 July 2024. [source]PwC Worldwide Tax Summaries“New Zealand does not have a comprehensive capital gains tax. However, income tax legislation specifically includes various forms of gain that would otherwise be considered a capital gain”View source · accessed 2026-10-24
Pit income brackets
10.5–39% (as of 2025)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 2026-10-24 — These are the rates and thresholds in Schedule 1 of the Income Tax Act as at 4 September 2026, so they are unchanged for the 2026-27 tax year. PwC dates the thresholds from 31 July 2024, when PAYE first applied them, while the legislated table has applied in full since 1 April 2025.

Special tax regimes in New Zealand

From 1 April 2026 a lawfully present visitor who keeps working for overseas employers or clients and is in New Zealand 275 days or fewer in an 18-month period is not caught by the 183-day rule. Inland Revenue says the person becomes resident from day 276, and PwC describes the home-country test as a substantially similar income tax while the Act refers to residence or citizenship-based tax liability abroad. [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 2026-10-24

Non resident 92 day services exemption
Services income of a non-resident is exempt from New Zealand tax if the person is in New Zealand 92 days or fewer in any 12-month period, is taxed at home and works for a non-resident payer, and treaty residents can often stay up to 183 days. PwC words the 92 days as the income year, but Inland Revenue's IR294 applies any 12-month period for visits starting since 1 April 2017, so the official wording is used here. [source]PwC Worldwide Tax Summaries“the visit or visits of the non-resident do not exceed, in total, a period or periods of 92 days in the income year”View source · accessed 2026-10-24
Transitional residence exemption
New migrants and returning New Zealanders who were non-resident for at least 10 years are exempt on most foreign-source income for 48 months, once in a lifetime, but foreign employment and personal services income is not exempt. Inland Revenue says about 4 years, while the Act fixes the end at the last day of the 48th month after the month the person qualifies as resident. [source]Inland Revenue“The exemption lasts for about 4 years after you become a New Zealand tax resident.”View source · accessed 2026-10-24
Foreign investment fund regime
Residents with foreign shares worth more than NZD 50,000 in total cost are taxed on a deemed 5% of opening market value under the fair dividend rate, unless another method applies. A bill introduced on 10 September 2026 would lift the threshold to NZD 100,000 and open the revenue account method to all residents, but the sources reviewed show it is not yet law. [source]Inland Revenue“If your holdings are over $50,000, you'll probably need to calculate FIF income using 1 of 5 methods.”View source · accessed 2026-10-24

Digital nomad visa in New Zealand

No (as of 2025)Immigration New Zealand“All visitor visas applied for on or after 27 January 2025 allow you to work remotely in New Zealand. There is no limit to the amount of remote work you can do while you have your visitor visa.”View source · accessed 2026-10-24 — New Zealand has no dedicated digital nomad visa; Immigration New Zealand instead lets visitors on a visitor visa or NZeTA work remotely for overseas employers or clients, with no stated limit on the amount of remote work. A visitor visa allows at most 9 months in an 18-month period, and the tax rules apply separately.

Remote work conditions and tax
Remote work is allowed only for non-New Zealand employers or clients and may not require physical presence in New Zealand. If the 92-day limit (183 days under many treaties) is exceeded, Immigration New Zealand says income from services is taxed from the first day of presence at resident rates, while the separate non-resident visitor rule from 1 April 2026 allows up to 275 days in 18 months. [source]Immigration New Zealand“Remote work includes: answering emails and phone calls coding and testing writing reports attending meetings or giving presentations to colleagues outside New Zealand”View source · accessed 2026-10-24

Frequently asked questions

How many days can I spend in New Zealand before becoming tax resident?

183 days (as of 2026)New 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 2026-10-24 — A person who is present in New Zealand for more than 183 days in total in any 12-month period is tax resident, and the days need not be consecutive. The window is any 12-month period, not the tax year; the law and Inland Revenue backdate residence to the first of the 183 days, whereas PwC says it starts on arrival.

What is the top personal income tax rate in New Zealand?

39% (as of 2025)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 2026-10-24 — The top marginal income tax rate is 39% on taxable income above NZD 180,000, and no other levy on income was found in the sources reviewed. The ACC earners' levy (1.75% for 2026-27) is kept separate and stops at NZD 156,641 of earnings, so it adds nothing at the top rate.

Does New Zealand have a digital nomad visa?

No (as of 2025)Immigration New Zealand“All visitor visas applied for on or after 27 January 2025 allow you to work remotely in New Zealand. There is no limit to the amount of remote work you can do while you have your visitor visa.”View source · accessed 2026-10-24 — New Zealand has no dedicated digital nomad visa; Immigration New Zealand instead lets visitors on a visitor visa or NZeTA work remotely for overseas employers or clients, with no stated limit on the amount of remote work. A visitor visa allows at most 9 months in an 18-month period, and the tax rules apply separately.

Sources

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When to talk to an advisor

This page maps New Zealand’s general rules — it cannot weigh your treaty position, your family and asset ties, or the timing of a move. If meaningful money depends on the answer, have a qualified advisor in New Zealand (and in your home country) review your situation before you act.