New Zealand के कर निवास नियम: 183-दिन का परीक्षण

New Zealand counts 183 days in any 12 month period. A 325 day test over 36 months also exists.

रोलिंग 12-महीने की विंडो. इसका मतलब है कि गणना किसी भी दी गई तारीख से पीछे देखती है, न कि केवल कैलेंडर वर्ष की सीमा से। रोलिंग विंडो को मैन्युअल रूप से ट्रैक करना कठिन है क्योंकि संख्या हर दिन बदलती है।

अगर आप 183 दिन पार करते हैं, तो New Zealand कर निवासी के रूप में आपकी विश्वव्यापी आय पर कर लगा सकता है। सटीक परिणाम आपकी व्यक्तिगत स्थिति, लागू कर संधियों और आय के प्रकार पर निर्भर करते हैं।

New Zealand applies two residency tests in parallel. The 183 day test catches you if you spend more than 183 days in New Zealand across any 12 month span, and residency runs from the first day you were present in that window. The permanent place of abode test sits alongside it and picks up anyone with an enduring connection to a New Zealand home, even without meeting the day count.

Days are counted on physical presence, so any part of a day spent in New Zealand counts as a full day. The 12 month window rolls forward continuously rather than aligning to a tax year.

For many people, the permanent place of abode test is what actually triggers residency. Owning or renting a New Zealand home that is available to you, together with personal and economic ties to the country, can establish residency well below 183 days.

Newly arrived tax residents who have not been resident in the previous 10 years pick up transitional residence status. For up to four years from the date residency starts, most foreign source income (excluding certain employment income) is exempt from New Zealand tax.

New Zealand treaties use the OECD tiebreaker. The 183 day rule reappears in the dependent personal services article, where it splits taxing rights between New Zealand and the worker's home country.