New Zealand: 183 days in any 12 months
Up to 183 days in any 12-month period
About This Rule
Counts your days in New Zealand in the 12 months ending each day. You become a New Zealand tax resident when you have been in New Zealand for more than 183 days in any 12-month period, backdated to the first of those days; parts of days count as whole days. A permanent place of abode in New Zealand makes you resident sooner, and non-resident visitors under a separate rule are not caught by the 183 days. This tracks the day count only.
Sources
Reviewed September 30, 2026
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