ACCOUNTING RESOURCES
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IR292
New Zealand tax residence
This guide explains who is a New Zealand resident for tax purposes. The tax residence rules are different from the normal New Zealand immigration residency rules.
IR886
New Zealand tax residence questionnaire
Form to use to let us know you are leaving or have left New Zealand so that we can advise you of your tax residence status and if you have any further New Zealand tax obligations.
IR3NRG
Non-resident income tax return guide
You must complete and send in an IR3NR if you were a non-resident for the full year but received income from New Zealand.
IR3NR
Non-resident individual tax return
You would use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources.
