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 and are away more than 325 days in any 12-month period. A permanent place of abode is somewhere you usually live in New Zealand, even if you are not there all the time or you rent it out while you are away; Inland Revenue looks at ties such as how often you return, your family and social connections, investments or superannuation funds in New Zealand, and whether you intend to return.
More detail
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. If you do become a non-resident taxpayer, update your details with your New Zealand bank or investment provider so the right non-resident withholding tax is deducted. The agreement says pensions for past employment are taxable only in the country where you are resident.
Sources: Inland Revenue (New Zealand). Checked 15 October 2026.