New Zealand tax residency: Easy to get, much harder to lose
InsightNew Zealand residents pay tax in Aotearoa on world-wide income. Simple enough. But what about people who only live here sometimes, or intend to move to another country?

If you’re a Kiwi taking up employment overseas or an expatriate working in New Zealand, there are often complex tax rules to comply with and tax planning opportunities to be aware of.
To avoid the pitfalls of double taxation, underpayments, forward planning with the support of in-the-know advisors is key. Grant Thornton New Zealand has helped thousands of expatriates navigate their tax obligations and visa requirements for over 20 years, leaving them free to focus on the experience of working abroad. Talk to us about:
New Zealand residents pay tax in Aotearoa on world-wide income. Simple enough. But what about people who only live here sometimes, or intend to move to another country?
Prevention is better than cure: That’s Inland Revenue’s perspective on tax compliance for multinationals. It wants to make compliance easy and non-compliance difficult, by helping customers early, providing clear guidance and keeping costs down.
There’s new GST legislation in place for online marketplaces, which includes short-term accommodation platforms like Airbnb, ride-sharing platforms like Uber and delivery services like Uber Eats. These online platforms must now collect 15% GST and return it to Inland Revenue. This ‘app tax’ came into effect on 1 April 2024, and it’s already having an impact on the market.