About this resource

An IRD English introduction to New Zealand tax residence for new migrants.

Edition listed on the IRD guidance page: May 2026. The Chinese and English fact sheets have different edition dates; check the current official web guidance.

Check before use

Check the current IRD guidance for the resource’s purpose, applicable period and how to use or submit it.

Official document language: English.

Sources checked: 12 September 2026.

Official IRD resources

• Official IRD guidance
• IR1096 official PDF (English)

This page is also available in: 简体中文