Tax residency is not your visa status

Use IRD's tax-residency rules rather than your visa label to understand your tax position.

Immigration status determines whether you can stay in New Zealand and what you can do here. Tax residency determines how New Zealand tax rules apply to you. IRD says these are different concepts; do not treat a temporary visa as proof that you are a non-resident taxpayer.

IRD's guide explains presence-based rules, a permanent place of abode and exceptions for particular situations. It also explains how days are counted and when status can be backdated. Read the whole guidance and ask IRD or a qualified tax adviser about your circumstances, especially before relying on a day-count alone.