What is the 183-day rule in NZ?

The 183-day rule is a tax residency rule in New Zealand that determines whether a person is considered a New Zealand tax resident. If you have been in New Zealand for more than 183 days in any 12-month period, you are a New Zealand tax resident from the first of the 183 days. The 183-day rule is based on the number of days you are physically present in New Zealand. It does not matter if you are here on a visa, work permit, or student visa. If you are physically present in New Zealand for more than 183 days in any 12-month period, you are considered a New Zealand tax resident.