As a New Zealand tax resident, you'll generally pay tax on your worldwide income.

If you do not know your tax residency status, you'll need to work it out.

Applying for an IRD number

An IRD number is a tax identification number that you'll need in most cases if you're earning income in New Zealand.

It allows you to pay the right amount of tax from the start instead of higher 'no-notification' rates.

How types of worldwide income are taxed

As noted above, being a New Zealand tax resident, you'll generally pay tax on your worldwide income. You'll need to pay tax on your overseas income even if:

you do not bring it into New Zealand

the other country or territory has deducted tax.

Possible exemption

If you're a new tax resident or returning to New Zealand after 10 years, you may qualify for a 4-year temporary tax exemption on most types of foreign income.

Double tax agreements

If your country or territory has a double tax agreement with New Zealand, it may affect how different types of income are taxed.

Common types of income

We've described some common types of income in the following list.

International tax can be complex and you may want to consult a tax professional if you're in doubt about your situation.