Tax residency 

New Zealand income tax act only taxes tax residents on their worldwide income irrespective of the source of that income and taxes non-residents only on income which is derived from New Zealand.

According to s YD1, individuals are New Zealand residents if they:

• Have a permanent place of abode in New Zealand; or
• Are in New Zealand for more than 183 days in any 12 month period; or
• Are away from New Zealand in the service of the New Zealand Government.

Individuals cease to be New Zealand residents if they:

• Are absent from New Zealand for more than 325 days in any 12 month period; and
• During that period of absence have at no time a permanent place of abode in New Zealand; and
• Are not absent in the service of the Government of New Zealand.

Companies are resident:

• If they are registered in New Zealand
• Permanent place of establishment in New Zealand