In brief
A permanent move changes several IRD programmes independently; KiwiSaver access is a separate process from tax non-residence.
Start with Inland Revenue: Tax residency status for individuals (opens in a new tab)
Your next steps
0 of 6 steps complete · Next: Agree the IRD residence timeline
Agree the IRD residence timeline
Next stepAssess the permanent place of abode and absence tests before declaring non-residence. Ask whether IR886 is appropriate if uncertain. Preserve accommodation and travel evidence because the non-resident date may be established retrospectively.
Organise the departure return and ongoing income
IRD says a permanent mover with income can file IR3 or request an assessment before the tax year ends. NZ-source income may remain taxable after non-residence; review rental and investment receipts. Update student-loan, family-payment and child-support arrangements where applicable.
Plan KiwiSaver using the non-Australia route
After living overseas outside Australia for one year, most KiwiSaver savings can be withdrawn under the permanent-emigration process, but government contributions cannot. Contact the provider for evidence and payment requirements; this is not an immediate airport-departure payment.
Confirm continued account access
Practical preparation: ask each bank and broker whether it serves residents of India, which investments and instructions remain available, what address and tax-residence evidence it needs, and how authentication will work after your local phone number ends. Keep a payment account until final liabilities and refunds are settled.
Preserve property and investment records
Practical preparation: before letting or selling a NZ home, ask an adviser about current land-sale rules, withholding and your ongoing filing position. Give the provider and tax agent Indian contact details; retain cost, occupancy, mortgage and expense records.
Coordinate the Indian arrival year
Practical preparation: give your Indian adviser the actual travel calendar, ownership and cost records, foreign tax paid and pension statements. Review Indian tax residence, foreign-asset reporting, account redesignation and relief separately using the common India return guidance. A foreign account wrapper or pension label does not establish its Indian tax result.
Suggested preparation sequence. Your authority may require a different order. Progress stays on this device.
New Zealand & India guidance · All countries
Evidence for these steps
Checked 20 October 2026. Links support the statements within their scope; preparation lists are editorial suggestions. Access limitations are disclosed below.
- Agree the IRD residence timeline: Inland Revenue — Tax residency status for individuals
- Organise the departure return and ongoing income: Inland Revenue — Leaving New Zealand
- Plan KiwiSaver using the non-Australia route: Inland Revenue — Getting KiwiSaver savings when moving overseas
- Confirm continued account access: NRIdisha preparation suggestion; confirm your own requirements.
- Preserve property and investment records: NRIdisha preparation suggestion; confirm your own requirements.
- Coordinate the Indian arrival year: NRIdisha preparation suggestion; confirm your own requirements.
What to have ready
0 of 3 preparedKeep documents in your own secure records. Tick what you have; nothing is uploaded.
Model the decision with your own figures
Prepare the dates, currencies, costs and amounts you know. Keep tax eligibility, provider access and uncertain assumptions on your adviser’s question list. The calculators show those assumptions explicitly.
For a return to India, add education, parents’ support, healthcare, partner income and locked funds to the household timeline. Bring supporting-tool figures into it only after reviewing timing, currency and overlap.
Questions to take to an adviser
- When will IRD regard me as non-resident?
- What KiwiSaver amounts remain excluded?
- Which NZ-source income requires continued filing?
Who can help
A qualified New Zealand adviser and an Indian cross-border tax or citizenship specialist, as appropriate. The responsible authority decides applications.
Check an adviser before paying or signingSources & review limits
Published by NRIdisha. Prepared with AI assistance. No individual author or qualified professional reviewer is credited for this guide.
Official sources support the statements they address. They do not certify this guide or your eligibility. Open the source and check current amendments before acting.
Income Tax Department (opens in a new tab) · Reserve Bank of India (opens in a new tab) · National Portal of India (opens in a new tab)
Permanent place of abode, day tests, visitor exceptions and non-residence backdating.
Departure returns, continued NZ income and programme changes.
Permanent move outside Australia, one-year waiting period and excluded government contributions.
Keep this page’s title, the exact statement and the official source. Email them to support@nridisha.com. Do not include personal documents.