New Zealandの税務居住ルール：183日テスト
183日のしきい値
New Zealandにおける183日ルールの仕組み
New Zealand counts 183 days in any 12 month period. A 325 day test over 36 months also exists.
ローリング12カ月ウィンドウ. これは、暦年の区切りだけでなく、任意の日付から遡って計算されることを意味します。ローリングウィンドウは数字が毎日変わるため、手動での追跡が難しくなります。
183日を超えると、New Zealandは税務居住者としてあなたの全世界所得に課税する可能性があります。具体的な影響は、個人の状況、適用される租税条約、所得の種類によって異なります。
日数のカウント方法
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.
1日とみなされる条件
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.
日数以外の判定基準
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.
特別税制
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.
租税条約
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.
よくある質問
How does the transitional resident rule help new arrivals?
If you have not been NZ tax resident in the previous 10 years, most foreign source income is exempt from New Zealand tax for up to four years from the date residency starts. Foreign employment income earned for work performed abroad is generally not covered by the exemption.
When does the 12 month window for the 183 day test start?
It rolls. If you spent 183 days in New Zealand across any 12 month span, you are resident from the first day of that span, not from the date IRD applies the test.
Can the permanent place of abode test override the day count?
Yes. Owning a furnished New Zealand home that you regularly use can establish residency even with relatively few days on the ground.
公式情報源: https://www.ird.govt.nz/international/individuals/tax-residency-status-for-individuals