New Zealand 183 days
Tax days183days in any 12 months
More than 183 days in any 12-month period makes you a New Zealand tax resident, unless you are a non-resident visitor.1
- A day is
- Parts of days, such as the days you arrive and leave, count as whole days. The 183 days do not need to follow each other.2
- Backdated
- Your tax residency is backdated to the first of the 183 days.3
- Also counts
- A permanent place of abode in New Zealand also makes you a tax resident.1
- Ties
- To judge a permanent place of abode you may need to consider your ties, such as how often you return, how long you spend here, and your family and social connections.45
- Visitors
- You can be a non-resident visitor if you stay up to 275 days in total in any 18-month period and meet the listed conditions, such as not being paid by a New Zealand resident.67
- Leaving
- A resident becomes a non-resident taxpayer with no permanent place of abode in New Zealand and more than 325 days away in any 12-month period.8
- Days away
- Part-days spent in New Zealand, such as the day you leave, do not count as days away. The 325 days do not need to follow each other.9
Thailand 180 days 
Australia 183 days 
Indonesia 183 days 
Singapore 183 days