For those considering moving to New Zealand
There are often a number of factors to consider when contemplating a new domicile. Taxes may be one of them. We can provide you with an overview of the most basic personal taxation rules in New Zealand.
39
Marginal tax rate
183
Tax immigration rule
0
Wealth tax
Overview of personal taxation in New Zealand – updated per 2025
What is required to establish tax residency in New Zealand?
Individuals who stay in New Zealand for more than 183 days within a 12-month period are generally considered to have moved there and to be tax residents. The same applies to individuals who have a permanent residence in New Zealand.
Which types of income are taxable in New Zealand?
Tax residents are taxed on their worldwide income in New Zealand, while non-resident taxpayers are taxed only on income sourced in New Zealand.
What tax rates apply in New Zealand?
New Zealand has a progressive tax system, with rates ranging from 10,5 to 39%.
Does New Zealand grant tax credit for foreign taxes?
New Zealand grants tax credit for taxes paid abroad, limited to the amount of tax that would be payable in New Zealand on the same income.
Is there wealth tax in New Zealand?
New Zealand does not levy wealth tax.
What is the tax year in New Zealand?
New Zealand has a tax year that differs from the calendar year. The tax year in New Zealand runs from 1 April to 31 March.
When must the tax return be filed in New Zealand?
The individual tax return in New Zealand must be filed by 7 July of the year following the tax year.
What is the name of the tax authority in New Zealand?
The name of the tax authority in New Zealand is Inland Revenue.
Is there property tax in New Zealand?
New Zealand has local property tax, with rates varying from place to place.
Contact
Atle Melø
Partner
amelo@melo.no
+47 951 80 979