Rulebook  /  Countries  /  New Zealand

New Zealand day-count rules

Spending time in New Zealand? The rules below can affect tax residency, your right to remain and any path to residence or citizenship. This page brings New Zealand's day-count rules together — each explained in plain English, with a calculator and a link to the official source.

Tax residency

• 🇳🇿Avoid New Zealand tax residencyNew Zealand counts 183 days in any 12-month period, not a tax year — the window rolls.<=182 / 365
• 🇳🇿Become New Zealand tax residentNew Zealand counts 183 days in any 12-month period, not a tax year — the window rolls.>=183 / 365

Visas & entry

• 🇳🇿New Zealand NZeTA visitorThree months per visit and no more than six months in any twelve. British citizens get six months per visit.<=90 / VISIT

Residence & citizenship

• 🇳🇿New Zealand citizenship presence1,350 days across five years, and at least 240 days in each of those five years. The per-year floor is a second test this counter does not run.>=1350 / 1826