nz-tax-residencyBuilt by Michael Cutajar and the OpenAccountants team New Zealand tax residency: the 183-day test (more than 183 days in 12 months), permanent place of abode, the non-resident visitor rule for arrivals from 1 April 2026, ceasing residency (325 days), and the transitional resident exemption for new arrivals. Trigger on: "NZ tax resident", "New Zealand residency 183 days", "permanent place of abode NZ", "leaving New Zealand taxes", "transitional resident NZ", "NZ tax emigration", "move to New Zealand taxes", "cease NZ tax residency", "non-resident visitor NZ 275 days".