Evidence you are a tax payer

You are considered a tax payer if:

• you have spent 41 days or more in each of the two years in New Zealand before you apply for a Returning Resident’s Visa
  and
• you are assessed by the Inland Revenue Department as being a resident tax payer for the past two years.

Acceptable evidence to prove your tax residence status includes:

• a statement from the Inland Revenue Department for the period for which you have been assessed as having tax residence status
  or
• Confirmation of the Tax Resident Status form completed and endorsed by the IRD

If I have Tax Residence Status in another country?

You cannot be a New Zealand tax resident if the application of the Double Tax Agreement means you are a tax resident of another country.

If you’re considered to be a resident tax payer under the Double Tax Agreement, you will need to provide supporting evidence from Inland Revenue Department.

New Zealand has Double Tax Agreements with the following countries: