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.

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.

You must complete and send in an IR3NR if you were a non-resident for the full year but received income from New Zealand.

These notes help you fill in your Non-Resident Individual Tax Return (IR3NR). You need to file your IR3NR by 7 July unless you have a tax agent or an extension of time.

You would use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources.

This factsheet explains the change that allows non-resident businesses to register for GST and claim GST paid on New Zealand business expenses.