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New Zealand day-count rules

New Zealand's residency rules reach further than most people expect. NZ Super keeps being paid for the first 26 weeks (182 days) of each trip overseas, as long as New Zealand stays your home. Tax residency arrives after more than 183 days of presence in any 12-month period — or persists through a permanent place of abode even when you're away. And citizenship wants 1,350 days of presence across 5 years.

The pages below explain each New Zealand day-count rule in plain English, with the official Work and Income, Inland Revenue, and DIA sources.

Tax
New Zealand — 183-Day Tax Residency RuleNew Zealand's 183-day tax residency rule explained: be present for more than 183 days in any 12-month window and you become a tax resident, backdated to your first day.183 days / any 12-month window
Residency
New Zealand — NZ Super Overseas Travel (26-Week Absence Limit)How long can NZ pensioners stay overseas? NZ Super and the Veteran's Pension keep paying for the first 26 weeks (182 days) of each trip — return within 30 weeks to keep them. How the limit works, the residence changes from 2024, and when to apply to Work and Income.26 weeks (182 days) per trip
New Zealand — Permanent Resident Visa: 184-Day RequirementNew Zealand Permanent Resident Visa: the commitment test needs 184+ days in New Zealand as a resident in each of the two 12-month periods before you apply. INZ RV2.5.1 explained.≥184 days in EACH of last 2 years
Citizenship
New Zealand — Citizenship (1,350 Days in 5 Years)New Zealand citizenship by grant requires at least 1,350 days physically present in NZ during the 5 years before applying — including at least 240 days in each of those 5 years, on days you held residence status.1,350 days / 5 years
Free tool
183-Day Rule CalculatorCount your days in a country against a tax-residency threshold.
Common questions

Frequently asked questions

Up to 26 weeks (182 days) per trip without affecting NZ Super or the Veteran's Pension, as long as you still live primarily in New Zealand. Longer absences need portability arranged with Work and Income before departure, and the Winter Energy Payment stops sooner — it covers at most 28 days abroad in total across the winter period.

Two triggers: being present in New Zealand for more than 183 days in any 12-month period, or having a permanent place of abode there regardless of days. You generally stop being resident only after 325 days of absence in 12 months and no permanent place of abode remains.

You need to have been in New Zealand for at least 1,350 days across the 5 years before applying — and at least 240 days in each of those 5 years — while holding residence status throughout.

Not under the 26-week rule itself: section 22 of the New Zealand Superannuation and Retirement Income Act 2001 pays NZ Super for the first 26 weeks of each absence, and coming home ends that absence. But Work and Income warns you may stop meeting the criteria if you spend more time overseas than in New Zealand over the course of a year. Three 70-day trips in ten months stay inside the 26-week limit each time, yet that pattern can put your ordinary residence in question.