New Zealand tax residency day rules

Ordinary entry test: more than 183 days in any 12 months. Exit: more than 325 days absent in any 12 months and no permanent place of abode. Residence or nonresidence can be backdated.

For qualifying arrivals from 1 April 2026, nonresident-visitor treatment can apply up to 275 days in any 18 months. Conditions include lawful presence, tax liability in the overseas country of residence, no NZ resident or transitional-resident status immediately before arrival, no NZ resident or NZ branch paying or employing you, no local customers, no work requiring NZ presence, and no Working for Families received by you or your partner.

Arrival and departure part-days count as presence. A part-day present does not count as a full day absent.

A permanent place of abode is an independent residence test. Check special seasonal-worker and fishing-crew rules.