Leaving New Zealand? See How Much You'd Keep
New Zealand's top rate is 39% on income over $180,000, plus ACC levies. Compare your take-home pay across low-tax destinations and see what you could save each year.
Calculate Your Exact Savings
Enter your income and see a side-by-side breakdown for every destination in under 30 seconds.
Open the Calculator →How New Zealand Tax Residency Works
New Zealand determines tax residency using two tests. You are a tax resident if you have a permanent place of abode in NZ, or if you are present in NZ for more than 183 days in any 12-month period. The permanent place of abode test looks at whether you have an enduring relationship with a dwelling in NZ, considering factors like property ownership, family ties, and personal belongings.
To cease being a NZ tax resident, you must both give up your permanent place of abode and be absent from NZ for more than 325 days in any 12-month period. Once both conditions are met, non-residency is backdated to the date you ceased your permanent place of abode.
No Departure Tax in New Zealand
Unlike Australia, New Zealand does not impose a deemed disposal or departure tax when you cease tax residency. You are not taxed on unrealised capital gains upon leaving the country. New Zealand has no general capital gains tax, though the bright-line test applies to residential property sold within specified holding periods.
However, while you remain a NZ tax resident, the Foreign Investment Fund (FIF) rules may apply to offshore portfolio investments valued over NZD $50,000, potentially creating a tax liability on deemed returns from foreign shares.
Why High Earners Are Leaving New Zealand
New Zealand's top marginal rate of 39% applies to income above $180,000. Combined with ACC levies and the high cost of living (particularly housing in Auckland and Wellington), high earners in tech, professional services, and finance face a significant tax burden.
Jurisdictions like the UAE, Singapore, and Malaysia offer dramatically lower or zero income tax rates. The rise of remote work has made international relocation more practical than ever for New Zealand professionals.
Compare New Zealand vs Low-Tax Destinations
See detailed tax breakdowns at multiple income levels for the most popular destinations for Kiwi expats:
Essential Tools for Expats
Services that make the transition easier
Frequently Asked Questions
How do I become a non-resident in New Zealand?
You must cease having a permanent place of abode in NZ and be absent for more than 325 days in any 12-month period. Non-residency is backdated to the date you gave up your permanent place of abode.
What is transitional residency?
A 4-year exemption on most foreign-sourced income for new or returning NZ tax residents who have been non-resident for at least 10 years. During this period, foreign investment income and most foreign passive income are exempt.
Is there a departure tax in New Zealand?
No. Unlike Australia, NZ does not impose a deemed disposal on departure. You are not taxed on unrealised capital gains when you cease residency.
Do I still pay NZ tax on New Zealand income?
Yes. Non-residents are taxed on NZ-sourced income including employment income, rental income, and business income from NZ operations. NRWT applies to interest, dividends, and royalties.