Migrant Tax
Are you coming to, or leaving, New Zealand? Do you spend time across multiple jurisdictions? We have extensive experience providing specialist tax advice and services to people with New Zealand and overseas tax obligations, employers who are moving people into, or out of, New Zealand, and professional advisors seeking specialist advice on behalf of their clients.

Many people migrate to New Zealand to join family or enjoy a new lifestyle. However, the financial and tax aspects of this move can often be overlooked. With the shift towards remote work in recent years, many are maintaining overseas assets, pensions and employment while living in New Zealand, presenting both opportunities and significant tax implications.
Whether or not you have residency in New Zealand, you may be subject to its stringent tax laws. Many people mistakenly believe that a double tax agreement eliminates the need to file and pay taxes in both jurisdictions. This is not accurate. New migrants and returning kiwis often retain overseas pensions and investments, making it essential to understand how New Zealand tax laws apply to these assets, often accumulated over a lifetime for retirement. We can also identify structuring opportunities to mitigate excessive or double taxation, as well as work with your home country tax advisor to ensure you have a global approach to tax mitigation.
Companies looking to expand into New Zealand or offshore will need to understand how best to structure any new ventures in order to remain fully compliant and to maximise any tax (or other) benefits available to them under the applicable laws.
Julia was awarded New Zealand Tax Lawyer of the Year in the 2022, 2023 and 2024 Taxation Awards by Finance Monthly, so you will be working with a true specialist. We also work closely with other professional advisors, such as other lawyers, immigration advisors, resettlement experts, accountants and financial planners to make sure our clients receive the best possible all-encompassing advice.
See our Migrant Tax FAQ section below.


Migrant Tax Information
We have prepared a number of fact sheets and articles to help you out with your migrant tax issues.
Click to read our articles about Migrant Tax issues.
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What is a NZ Tax Resident?New Zealand tax residents pay tax in New Zealand on their world-wide income. This means you are required to return all of your income in your New Zealand income tax return, regardless of where that money was earned, or where it is kept. If you do not earn money in New Zealand, you are still liable to return your overseas income in New Zealand.
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How do you become a NZ Tax Resident?You do not need to be a resident, have a New Zealand visa, or even have an IRD number to be tax resident in New Zealand. If you have a place to stay in New Zealand which has some level of permanence, whether rented or owned, you may have a permanent place of abode which will make you New Zealand tax resident. This is a very complex area of law, and careful analysis is required to determine whether or not you have a permanent place of abode. There is no list of do’s and don’ts. To give an idea of the complexity of determining tax residency, Inland Revenue’s interpretation statement is 83 pages long. It is possible to have more than one permanent place of abode, so you could have a permanent place of abode in multiple countries. Even if you do not have a permanent place of abode in New Zealand, you will be a New Zealand tax resident if you spend at least 183 days in New Zealand in any rolling 12-month period.
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What is the importance of a Double Tax Agreement (DTA)?If you are also tax resident in another country, or you earn income or have assets in another country, it is necessary to see if a DTA applies. A DTA can provide relief against double tax in certain circumstances. New Zealand DTAs with 40 of our main trading and investment partners. Where there is no DTA, there is no relief from New Zealand tax on the overseas income. This is particularly concerning in the case of low or no tax jurisdictions such as Saudi Arabia, as full tax will be paid in New Zealand on your world-wide income with no relief granted at all, other than the recognition of a foreign tax credit where applicable.
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What is the Transitional Residency/Tax Residency Exemption?A new migrant or returning kiwi can benefit from transitional tax residency status. This is highly beneficial as transitional tax residents are relieved from paying tax in New Zealand on foreign-sourced passive income for a period of up to four and a half years. Therefore, the correct calculation of the transitional tax residency period is vital. Note that income earned from work you do while New Zealand tax resident will be subject to tax in New Zealand, regardless of where the income has been earnt.
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What happens if I only work in NZ for a short period?If you are working in New Zealand for a short period of time, it is possible that you may not need to pay tax in New Zealand on that New Zealand sourced income.
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What if my company is looking to expand into NZ or offshore?Companies looking to expand into New Zealand or offshore will need to understand how best to structure any new venture in order to remain fully compliant and to maximise any tax (or other) benefits available to them under the applicable laws.
"Couldn’t rate Johnston Law more highly. Julia’s expertise is unrivalled and essential for the many clients whom I need to refer to Julia for assistance.
For anybody facing NZ cross border tax issues, Johnston Law should be your first contact."
David Tzimenakis

