New Zealand 세금 거주 규칙: 183일 기준 총정리
183일 기준
New Zealand에서 183일 규칙이 적용되는 방식
New Zealand counts 183 days in any 12 month period. A 325 day test over 36 months also exists.
롤링 12개월 윈도우. 달력 연도 경계만이 아니라 특정 날짜로부터 거꾸로 계산합니다. 롤링 윈도우는 숫자가 매일 변하기 때문에 수동 추적이 더 어렵습니다.
183일을 초과하면, New Zealand가 세금 거주자로서 전 세계 소득에 과세할 수 있습니다. 정확한 결과는 개인 상황, 적용 가능한 조세 조약, 소득 유형에 따라 달라집니다.
일수 계산 방식
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.
하루로 인정되는 기준
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.
일수 외 추가 판정 기준
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.
특별 세금 제도
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.
조세 조약
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.
자주 묻는 질문
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.
공식 출처: https://www.ird.govt.nz/international/individuals/tax-residency-status-for-individuals