About this Guide

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.

When to use this guide

Use this guide to help you work out whether you are a New Zealand resident or a non-resident for tax purposes.

You can find:

• the tax residence rules for individuals:

• • who is a resident and who is a non-resident, for tax purposes only
  • temporary tax exemption on foreign income
  • what income you are taxed on as a resident or a non-resident
  • paying tax as a resident or a non-resident.

• tax residence rules for non-individuals
• where to go for further help.

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