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Destination guide

Moving to Cambodia from New Zealand

Five or six hours behind New Zealand. An ordinary visa you extend inside the country, and no remote-work route.

What we found

The research, in short.

Research information, not advice. Sources last checked 16 October 2026.

Tax: New Zealand keeps its claim until you leave for good

You stop being a New Zealand tax resident only if you have no permanent place of abode in New Zealand (somewhere you can call home, even if you rent it out while away) and are away more than 325 days in any 12-month period. Until then, New Zealand taxes your worldwide income, including overseas salary and interest from overseas bank accounts, whether or not you bring the money home; you file an IR3 with the overseas income summary (IR1261), normally by 7 July, and you might be able to claim a credit for foreign tax paid.

More detail

With no tax agreement between the two countries, there is no agreement tie-breaker if both claim you as a resident, and the Cambodian residence test (more than 182 days in a calendar year) is separate from New Zealand's 183-day test. If your residency does change, tell your New Zealand bank or investment provider so the right non-resident withholding tax is deducted.

Sources: Inland Revenue (New Zealand). Checked 16 October 2026.

Tax: No social security agreement with Cambodia

Cambodia is not on New Zealand's list of social security agreements (Australia, Canada, Denmark, Greece, Guernsey, Ireland, Jersey, Malta, the Netherlands, South Korea and the United Kingdom), so no agreement links the two systems and contributions in both are possible. Whether Cambodia's own social security contributions reach a foreign employee or a self-employed foreigner was not checked, so it is unknown.

Sources: Work and Income (Ministry of Social Development). Checked 16 October 2026.

Tax: What happens to KiwiSaver, student loans and NZ Super

Government KiwiSaver contributions need you to live mainly in New Zealand; after a year living overseas (not in Australia) you can withdraw most of your savings, but not the government contributions. A student loan stops being interest-free if you become overseas-based, which happens when you are in New Zealand 31 days or fewer in a 184-day period.

More detail

If you already get NZ Super and plan to live overseas, you must apply to keep it, by calling Work and Income's International Services at least 6 weeks before you leave, at a rate based on the months you lived in New Zealand between ages 20 and 65 (out of 540). This is a mechanism, not your bill.

Sources: Inland Revenue (New Zealand), Work and Income (Ministry of Social Development). Checked 16 October 2026.

Setting up: Healthcare through the transition

Arrange private cover from the day you arrive; no dated private insurance prices were found, so this cost is unknown. New Zealand's reciprocal health agreements cover only Australia and the United Kingdom, so nothing covers you in Cambodia by default.

More detail

SafeTravel says New Zealanders living in Cambodia should have comprehensive travel insurance that includes medical evacuation by air.

Sources: Health New Zealand | Te Whatu Ora, SafeTravel. Checked 16 October 2026.

The country

More on Cambodia.

Sources

Official sources we used.

Government and official pages only, each with the date we checked it.

  1. Reciprocal health agreements, Health New Zealand | Te Whatu Ora. Checked 16 October 2026.
  2. Getting my KiwiSaver savings when I move overseas, Inland Revenue (New Zealand). Checked 16 October 2026.
  3. KiwiSaver benefits, Inland Revenue (New Zealand). Checked 16 October 2026.
  4. Leaving New Zealand: tax residency status, Inland Revenue (New Zealand). Checked 16 October 2026.
  5. Overseas income, Inland Revenue (New Zealand). Checked 16 October 2026.
  6. Student loans: I am going overseas, Inland Revenue (New Zealand). Checked 16 October 2026.
  7. Tax residency status for individuals, Inland Revenue (New Zealand). Checked 16 October 2026.
  8. Tax treaties, Inland Revenue (New Zealand), Tax Policy. Checked 16 October 2026.
  9. Cambodia travel advice, SafeTravel, New Zealand Ministry of Foreign Affairs and Trade. Checked 16 October 2026.
  10. Living overseas if you get NZ Super or Veteran's Pension, Work and Income (Ministry of Social Development). Checked 16 October 2026.
  11. Social security agreements, Work and Income (Ministry of Social Development). Checked 16 October 2026.
  12. Travelling overseas for more than 26 weeks (NZ Super and Veteran's Pension), Work and Income (Ministry of Social Development). Checked 16 October 2026.

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