About this guide

IR292 explains New Zealand tax residence. Tax residence is different from immigration status, and the current guide is dated April 2026.

Key tests

For individuals, the guide covers the 183-day test, permanent place of abode and the 325-day absence test, together with resident and non-resident tax obligations.

Related forms and guides

• Non-resident individual tax return (IR3NR)
• Non-resident income tax return guide (IR3NRG)
• Individual tax return (IR3)

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