Rule guide
New Zealand tax residency: the 183-day rule
A person generally becomes a New Zealand tax resident when they are present for more than 183 days in any 12-month period, unless a stated non-resident-visitor rule applies, or when they have a permanent place of abode in New Zealand. Residence under the day test is backdated to the first of those 183 days.
Two routes to tax residence
The day test and permanent-place-of-abode test are alternatives: a person can become resident when either first applies. A home connection can therefore matter even below the day threshold, and Inland Revenue lists ties that may be relevant to whether a place is one you usually live.
Count more than 183 days
Count parts of days, including arrival and departure days, as whole days. The days do not need to be consecutive, and the period is any 12 months rather than a calendar year.
- The threshold is more than 183 days.
- Residence is backdated to the first of the 183 days.
- Check the non-resident visitor and special-worker rules before relying on the total.
Fictional example
Example only: Casey reaches 184 counted days across several trips in a 12-month period. If no exception applies, the day test points to tax residence backdated to the first counted day; Casey must also consider whether a permanent place of abode made residence begin earlier.
Official record and rule sources
Check the authority.
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