New Zealand: travel & residency rules

Find the New Zealand day-count rules relevant to your stay, with calculators, counting assumptions and official sources.

At a glance

How each rule works

Tax residency

New Zealand 183-day tax residency rule

New Zealand generally uses more than 183 days in any 12 months, with part-days included and residence backdated. A permanent place of abode is a separate route. The current non-resident visitor exception can cover up to 275 days in 18 months when every published condition is met.

Source reviewed

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