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Transitional Resident Exemption in New Zealand (2026)
New Zealand · Special Tax Regime · 2026
Last reviewed:
How it works
New migrants or returning Kiwis absent 10+ years exempt on foreign income for 4 years (except employment/pensions).
Who qualifies?
New migrants or returning residents absent 10+ years
Regime vs. Standard Rate
| Scenario | Rate / Tax |
|---|---|
| Standard New Zealand top rate | 39% |
Calculate your take-home under Transitional Resident Exemption
Enter your salary and select New Zealand + the transitional-resident regime in our calculator.
Planning overview — not tax advice. Regime rules change; verify with a licensed Maltese advisor and official sources. See our methodology for data sources.