Australians moving to New Zealand to work have streamlined access under the Trans-Tasman Travel Arrangement — but the tax rules still need attention. This guide covers IRD numbers, KiwiSaver, superannuation, and how the NZ-Australia double tax agreement works for wage earners.
Australians can live and work in NZ indefinitely under the Trans-Tasman Travel Arrangement. You pay NZ income tax on NZ wages. Get an NZ IRD number, use tax code M (or ME if you qualify for the independent earner tax credit, earning $24,000 to $70,000). An Australian Resident Visa lets you stay in NZ indefinitely, so you can join KiwiSaver, or opt out if you were automatically enrolled. Your Australian superannuation stays in Australia: you cannot withdraw it by moving to NZ. NZ wages are not reportable in Australia as long as you are an Australian non-resident for tax purposes.
Residency: Australia vs New Zealand
NZ Tax Residency
You become a NZ tax resident when you have been in NZ for 183+ days in any 12-month period (or if you establish a permanent home in NZ). Once resident:
- All NZ income is taxable in NZ at NZ rates
- All worldwide income is taxable in NZ (including any Australian income still arising)
- You can claim a foreign tax credit for Australian tax on the same income
Australian Tax Residency
Moving to NZ typically makes you an Australian non-resident for tax purposes (if you no longer have a permanent home in Australia and your ties shift to NZ). As an Australian non-resident:
- Only Australian-sourced income (Australian bank interest, Australian rental income, Australian-sourced dividends) is taxable in Australia
- NZ wages are not taxable in Australia
- Your Australian super stays in Australia, growing under Australian rules
Important: Determine your Australian tax residency status — this is a separate question from your NZ residency. Get advice from an Australian tax agent if you continue to receive Australian income.
Getting Set Up in NZ
When you start working in NZ:
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Get an NZ IRD number — apply online at ird.govt.nz. You will need your Australian passport and NZ address. Processed within a few days.
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Choose your tax code — use M as your main job tax code (or ME if you qualify for the independent earner tax credit: you must be a New Zealand tax resident, earn $24,000–$70,000 and not get Working for Families, an income-tested benefit or NZ Super). If you have a secondary job, use S.
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Decide on KiwiSaver: when you start a new job, your employer automatically enrolls you if you’re aged 18 to 65, not already a member, and in a full-time or permanent part-time job or on a contract of more than 28 days. You can opt out from day 14 to day 56 of the job, or stay in for the employer contribution and the government contribution (if you qualify).
NZ Income Tax
NZ income tax rates apply to your NZ wages:
| Income | Rate |
|---|---|
| $0–$15,600 | 10.5% |
| $15,601–$53,500 | 17.5% |
| $53,501–$78,100 | 30.0% |
| $78,101–$180,000 | 33.0% |
| Over $180,000 | 39.0% |
Plus the ACC earner levy (1.75% for 2026–27; it was 1.67% for 2025–26).
NZ uses a marginal tax system identical to Australia’s — but at different rates and thresholds. There is no Medicare Levy equivalent in NZ (ACC is separate from healthcare).
KiwiSaver vs Australian Superannuation
| Feature | KiwiSaver | Australian super |
|---|---|---|
| Employer contribution | 3.5% minimum (ESCT deducted); rose from 3% on 1 April 2026 | At least 12% of qualifying earnings, up to a set limit (from 1 July 2025) |
| Employee contribution | 3.5%, 4%, 6%, 8%, or 10% (a temporary reduction back to 3% can be applied for) | Voluntary (on top of SG) |
| Government contribution | $260.72/year (max), 25c per $1 contributed, if taxable income is $180,000 or less (cut from $521.43/50c per $1 on 1 July 2025) | A co-contribution for low to middle income earners who make after-tax contributions |
| Access age | 65 | From 60 if retired or leaving a job (preservation age is 55 to 60, depending on birth date); from 65 whether working or not |
Australian super stays in Australia — you cannot access it just by moving to NZ. Your Australian super continues to grow in its current fund.
Trans-Tasman super portability: if you’ve permanently moved from Australia to NZ, you can transfer super from an APRA-regulated Australian fund into a KiwiSaver scheme that takes part; transferring is optional. Inland Revenue says the transferred amount is exempt from tax on entry, can be withdrawn from 60 if you’re retired, and can’t be used for a first home. See transferring Australian super to KiwiSaver.
The NZ-Australia Double Tax Agreement (DTA)
The NZ-Australia DTA prevents double taxation on income:
- NZ wages: Taxed only in NZ (not in Australia) while you are an Australian non-resident
- Australian interest/dividends: May be taxed in both countries; NZ provides a foreign tax credit for Australian withholding tax
- Australian rental income: Taxed in Australia; NZ provides credit for Australian tax paid
The DTA “tie-breaker” determines your country of residence if you are a resident of both:
- Where is your permanent home?
- Where are your personal and economic ties strongest?
- Where do you habitually live?
- Nationality
For most Australians living and working full-time in NZ, NZ is the country of tax residence under the DTA.
Australian Income While Living in NZ
If you still receive Australian income (Australian rental property, Australian bank interest, Australian dividends):
- Declare it on your NZ IR3 as worldwide income
- Claim a foreign tax credit for any Australian withholding tax paid
- Report to the Australian ATO if you are still an Australian resident for tax purposes (get advice)
Frequently Asked Questions
Do I still need to file an Australian tax return while living in NZ?
If you are an Australian non-resident for tax purposes, you may still need to file an Australian return if you have Australian-sourced income (rental income, dividends, interest). Salary earned in NZ is not Australian income. Consider getting an Australian accountant to confirm your residency status and filing obligations.
Can I claim Australian Medicare while in NZ?
No — Australian Medicare does not cover you in NZ. New Zealand has its own public health system (funded through general taxation), which you have access to as a NZ resident. Consider private health insurance for Australia if you return.
My Australian super balance is $80,000. Should I transfer it to KiwiSaver?
That depends on your situation. Points people compare include the fees and investment options in each fund, the different access rules (the transferred savings keep a minimum retirement age of 60 and can’t be used for a first home), and currency. Transferring is optional, and a licensed financial adviser can look at your own case.