New Zealand tax residency
For people present more than 183 days in any rolling 12-month period.
Short summary
New Zealand tax residency starts after more than 183 days in any 12-month period and is backdated to the first counted day. A permanent place of abode can make you resident sooner.
Key rules
- •Threshold: more than 183 days in any rolling 12 months.
- •The days do not need to be consecutive and part-days count.
- •Residency generally ends only after more than 325 days absent in a 12-month period and no permanent place of abode.
Official sources
Verify the rules directly with the issuing authority.
This page is a short summary, not legal or tax advice. Rules change. Confirm with the official sources above or a qualified professional before acting.
Other use cases
Australia tax residency
For people spending 183 or more days in Australia during an income year.
Canada 183-day tax residency
For people without significant Canadian ties who spend 183 or more days in Canada.
Canada provincial health coverage
For Canadian residents who travel and need to keep provincial health coverage.
Canada visitor stay
For visitors entering Canada, including travellers with an eTA or visitor visa.