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Legal testNZReviewed October 2026
New Zealand’s primary individual residence test: a person stays tax resident for as long as they keep a dwelling available to them as a permanent place of abode, and that connection overrides the day-count rule. Residence ends only when the person is both absent for more than 325 days in a twelve-month period and no longer has such a home.
It sits in section YD 1 of the Income Tax Act 2007, and because New Zealand has a double tax agreement with the UAE, a person briefly resident in both can fall back on a treaty tie-breaker.
A definition of an established legal or tax concept for general information. It is not advice on any individual situation.
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