Moving to New Zealand for Work as an Indian: The Money Guide to the AEWV, IRD, PAYE Tax, KiwiSaver and Your India Finances

A product manager in Pune takes an Auckland offer at NZD 120,000 and converts it at the airport board: 120,000 times about 51 is over Rs 61 lakh, so the move looks like a clear win. A year in, the payslip tells a quieter story. Roughly a quarter has gone to PAYE and the ACC levy, an Auckland one-bedroom is eating NZD 2,200 a month, KiwiSaver has skimmed another 3.5% he half-forgot he agreed to, and the resident savings account he left running in Mumbai is now a FEMA breach he has not fixed. None of it was hidden. He just signed before he ran the real numbers, in the real currency, after the real deductions.

The 30-second answer: Most Indians move to New Zealand for work on the employer-sponsored Accredited Employer Work Visa (AEWV), or straight to residence via the Skilled Migrant Category and the Green List. There is no fixed AEWV wage threshold since March 2025; you must be paid the New Zealand market rate, with the median wage at NZD 35.00 an hour from 9 March 2026 still gating some benefits. You need an IRD number to be taxed correctly. PAYE bands for 2026-27 run 10.5% to 39%, plus an ACC earners' levy of 1.75% (capped near NZD 2,741), and there is no separate state tax and no general capital gains tax. Employers pay KiwiSaver at 3.5% from 1 April 2026. The India-New Zealand DTAA (1986) prevents double taxation, and a four-year transitional exemption shelters most foreign passive income for new movers.

This guide is for the Indian professional who has accepted, or is weighing, a New Zealand role and wants the financial reality rather than the immigration brochure. It assumes you already grasp NRE versus NRO accounts and your Indian residency status; if not, start with the moving abroad financial checklist. What follows is the part that actually moves money: which visa route fits you, how the IRD number and bank account come together, the take-home arithmetic in real NZD, KiwiSaver and whether you keep it, what Auckland versus Wellington costs, what to do with your Indian accounts and assets the day you become a non-resident, the treaty that stops double tax, and the timeline from residence to a passport.

The two routes in: work visa first, or residence first

New Zealand has no single "work visa". For an Indian professional with a job offer, the practical choice is between getting a temporary work visa now and converting to residence later, or qualifying for residence straight away. The two paths use different rules, and you should know which one your situation points to before you accept anything.

The Accredited Employer Work Visa (AEWV) is the workhorse. It is employer-sponsored, which means the New Zealand employer must already be accredited by Immigration New Zealand, the job must usually pass a labour market check (advertising the role locally first), and the visa is tied to that employer and role. The biggest recent change matters to your pay packet: since 10 March 2025 there is no fixed median wage threshold for the AEWV. The employer no longer has to pay a set immigration wage floor beyond the statutory minimum wage (NZD 23.50 an hour from 1 April 2025); instead they must pay you the genuine New Zealand market rate for the role, on par with local staff. That sounds like a loosening, and it is, but the median wage still gates several real benefits, so it has not disappeared from your planning.

The median wage is NZD 35.00 an hour from 9 March 2026 (up from NZD 33.56). Three thresholds hang off it. If you earn at least 1.5 times the median (NZD 50.34 an hour, roughly NZD 104,700 a year), you can qualify for the maximum continuous AEWV stay of five years rather than the standard shorter grant. If you earn at least twice the median (NZD 67.12 an hour), you may be exempt from the labour market test and the minimum skills threshold, which speeds things up. And to bring or support a partner on a work visa, you generally need to earn at least a partner-support threshold (NZD 26.85 an hour as the floor, with family-support pathways tied to about 80% of the median wage, around NZD 58,000 a year after March 2026). So the median wage still shapes how long you can stay, how fast you are processed, and whether your spouse can work.

The Skilled Migrant Category (SMC) is the residence path, and from late 2023 it runs on a six-point system. You need six points, drawn from a recognised qualification, occupational registration, or years of skilled work experience, combined with a skilled job or job offer in New Zealand at or above the relevant SMC wage. For example, a recognised bachelor's degree or higher can be worth three points, and each year of skilled New Zealand work experience adds a point, so a graduate with three years in a skilled New Zealand role typically clears six. Note the change coming on 24 August 2026: qualification points are being recalibrated to give an extra point for qualifications completed in New Zealand over those completed overseas (with doctoral and some master's degrees treated more generously), and you will only need to meet the SMC wage in effect when you start gaining your skilled experience, not a higher rate at the point you apply. For an Indian with an offshore degree, that means your New Zealand work experience does more of the heavy lifting than the degree alone.

The Green List sits alongside the SMC, and people routinely misread it. The Green List is a list of in-demand occupations, split into two tiers. Tier 1 occupations (many engineering, health, and certain senior technical roles) qualify for the Straight to Residence Visa: if you have a job offer in a Tier 1 role and meet the qualification, registration and wage requirements, you can apply for residence directly, without first doing years on a work visa. Tier 2 occupations follow a Work to Residence route: you work in the role for typically two years on an AEWV, then become eligible for residence. The crucial clarification is that the Green List does not add bonus points to your SMC six-point score; it is a separate, parallel pathway. If your occupation is on the Green List, use the Green List route; if it is not, use the SMC.

The decision in one line: if you have an offer in a Tier 1 Green List role, go Straight to Residence; if you have an offer in a Tier 2 Green List role, take the AEWV and convert via Work to Residence; if your occupation is off the Green List but you can muster six points, use the SMC; and if none of those fit yet, take the AEWV, build skilled New Zealand experience, and qualify for the SMC later.

The IRD number and your bank account: the chicken-and-egg you must solve first

Nothing about your money works in New Zealand until you have an IRD number, which is the equivalent of your Indian PAN. Inland Revenue (the IRD) issues it, and your employer uses it to deduct the right PAYE. Without an IRD number, your employer must tax you under the "no-notification" rate of 45% flat on your wages, which is brutal and entirely avoidable. So getting the IRD number is the first administrative job after you land, or even before.

Here is the order that trips people up. To apply for an IRD number as a new arrival, you generally need a functioning New Zealand bank account that has been verified (the bank confirms your identity to a standard the IRD accepts), plus your passport, your visa, and proof of a New Zealand address. So the sequence is: open the bank account, get it fully verified, then apply for the IRD number online, then give the IRD number to your employer. The major banks (ANZ, ASB, BNZ, Westpac and Kiwibank) all let migrants start the account-opening process from overseas before arrival, but the account usually needs you to appear in person with your passport to be fully verified and made operational. Do that verification in your first few days, because the IRD number depends on it and your correct tax rate depends on the IRD number.

New Zealand banking has none of the NRE/NRO complexity you know from India, because in New Zealand you are simply a resident. You open an everyday transaction account and a savings account, you are issued an EFTPOS or debit card, and that is it. There is no equivalent of designating accounts by residency. All the residency complexity is on the India side, covered further down, and on the credit-history reset: your Indian CIBIL score does not travel, and you start a New Zealand credit file from zero, which matters the day you want a car loan or a mortgage. The playbook for rebuilding it is the same everywhere; see building credit history abroad. To move your initial funds across, do not use the bank's retail wire or an airport counter; a specialist transfer service will cost a fraction of the spread, and the mechanics of cross-border transfers are in sending money to India, which works in both directions.

Income tax: PAYE bands, the ACC levy, and no state tax

New Zealand's income tax is refreshingly simple to describe, and the simplicity is part of the appeal. There is one set of progressive PAYE bands, no state or provincial income tax, no city tax, and no separate social security payroll tax on wages. The only mandatory deduction on top of income tax is the ACC earners' levy, and KiwiSaver if you are enrolled, which is a savings contribution rather than a tax.

The PAYE bands for the 2026-27 tax year (New Zealand's tax year runs 1 April to 31 March) are:

Taxable income (NZD)	Marginal rate
0 to 15,600	10.5%
15,601 to 53,500	17.5%
53,501 to 78,100	30%
78,101 to 180,000	33%
Above 180,000	39%

On top of PAYE sits the ACC earners' levy, which funds cover for non-work injuries (the Accident Compensation Corporation scheme), and for 2026-27 it is 1.75% of your gross earnings, deducted through PAYE. It is capped: the maximum liable earnings are NZD 156,641, so the most anyone pays in a year is about NZD 2,741.22, however high the salary. That cap is the reason high earners feel the ACC levy proportionately less. The ACC levy is not part of the income-tax bands above; it is a separate line, and people often forget it when they estimate take-home, which makes the first payslip look lighter than expected.

The headline points an Indian mover should internalise: there is no general capital gains tax in New Zealand (a structural difference from Australia, the UK, the US and Canada), there is no inheritance or estate tax, and there is no wealth tax. New Zealand instead taxes some gains as income under specific rules (the "bright-line" property test for residential property held under a threshold period, and trader/intent rules), and it taxes most foreign portfolio shareholdings under the Foreign Investment Fund regime described later, but there is no broad CGT on the sale of New Zealand or foreign shares held as investments. For a salaried professional, that means your wage is taxed at PAYE rates and your investment income is taxed under narrower rules, with no broad capital gains net.

Worked example: NZD 100,000 gross to net, and a monthly budget

Put real numbers on a common Auckland offer. Aditi takes a role at a base salary of NZD 100,000 and is a New Zealand tax resident for the full 2026-27 year.

Her PAYE income tax stacks up band by band:

• 10.5% on the first NZD 15,600 = NZD 1,638
• 17.5% on the next NZD 37,900 (from 15,601 to 53,500) = NZD 6,632.50
• 30% on the next NZD 24,600 (from 53,501 to 78,100) = NZD 7,380
• 33% on the next NZD 21,900 (from 78,101 to 100,000) = NZD 7,227

That totals NZD 22,877.50 in PAYE income tax. Add the ACC earners' levy of 1.75% on NZD 100,000, which is NZD 1,750. Her combined tax-and-levy deduction is about NZD 24,627.50, leaving take-home of roughly NZD 75,372 a year, or about NZD 6,281 a month.

Then KiwiSaver, if she enrols at the new minimum. From 1 April 2026 the employee minimum is 3.5% of gross pay, so NZD 3,500 a year comes out of her pay into her KiwiSaver fund (this is her own money being saved, not tax), and her employer puts in another 3.5%, NZD 3,500, on top of her salary. So her cash in hand after PAYE, ACC and her own KiwiSaver contribution is about NZD 71,872 a year, roughly NZD 5,989 a month, while NZD 7,000 a year (her 3.5% plus the employer's 3.5%) builds in her retirement fund.

Now an indicative monthly budget for a single person in Auckland against that roughly NZD 5,989 a month in hand:

Item (NZD, monthly)	Amount
Rent, one-bedroom, inner suburb	2,000
Groceries	500
Transport (public, AT HOP)	200
Utilities and internet	300
Phone	40
Health, contents insurance, sundries	250
Eating out, leisure	400
Total spending	3,690
Surplus to save or remit	about 2,299

That leaves Aditi roughly NZD 2,300 a month, about NZD 27,600 a year, to save, invest, or remit to India. At an indicative rate of about Rs 51 to the NZD in early 2026, that surplus is roughly Rs 14 lakh a year of remittable saving. That is the number that answers "is the move worth it", not the NZD 100,000 headline. Note this excludes the NZD 7,000 a year building in KiwiSaver, which is real saving you may or may not get out cleanly, as the next section explains.

KiwiSaver: a forced saving you mostly keep, with conditions

KiwiSaver is New Zealand's voluntary-but-default workplace retirement scheme, and it behaves differently from Australian super, so do not assume the Australian playbook. When you start a new job you are usually auto-enrolled and can opt out within a window, but most people stay in because the employer contribution is effectively extra pay. From 1 April 2026 the minimum contribution rose to 3.5% from each side, employee and employer, of your gross pay, scheduled to rise again to 4% from 1 April 2028. If the 3.5% rate is a stretch in your first year, you can apply for a temporary reduction back to 3% for between 92 days and a year.

The money inside KiwiSaver is largely yours: your contributions, the employer's contributions, and the investment returns. The exceptions are the government contributions (a small annual "member tax credit" for those who qualify), which you only earn while you mainly live in New Zealand, and which you do not keep if you cash out on emigration.

The exit rules are the part an Indian mover needs to plan around. If you permanently emigrate to a country other than Australia, you can withdraw your KiwiSaver, but only after you have lived outside New Zealand for at least 12 months. When you do, you receive your own contributions, the employer's contributions and the returns, but the government contributions are returned to Inland Revenue, not paid to you. So the honest framing for someone planning a few years in New Zealand before heading home to India: KiwiSaver is a near-fully-recoverable forced saving, unlike Australian super which is taxed at 35% on the way out. You wait a year after leaving, you file the emigration withdrawal, and you get back almost everything except the modest government top-ups. The two special cases: if you move to Australia, you cannot cash out at all, you transfer the balance into an Australian super fund under the trans-Tasman portability arrangement; and if you become a New Zealand permanent resident or citizen and later retire in New Zealand, you simply access it at 65 like any local.

Auckland versus Wellington: what it actually costs to live there

The salary only matters net of what the city takes, and New Zealand's two main professional job markets, Auckland and Wellington, are closer in cost than the reputation suggests. Auckland is the larger market with more roles, Wellington is the smaller capital with government and tech employers, and overall living costs run within a few percent of each other, with Auckland a touch more expensive overall, mainly on housing.

In Auckland, a one-bedroom apartment in or near the central suburbs runs roughly NZD 1,900 to NZD 2,300 a month, with the city fringe higher and outer suburbs lower. Beyond rent, a single person spends roughly NZD 1,700 to NZD 2,000 a month on everything else: groceries (around NZD 500), transport, utilities, phone, insurance and the occasional meal out. In Wellington, central one-bedroom rents are very similar, roughly NZD 1,900 to NZD 2,300 a month, and in some comparisons Wellington edges slightly higher on rent and groceries despite being marketed as cheaper, while Auckland tends to be dearer once you factor in its larger, pricier outer housing market. Numbeo and similar trackers put the two cities within about six percent of each other on the all-in cost of living, which is close enough that you should choose on jobs and lifestyle, not on a few dollars of rent.

Put that against Aditi's roughly NZD 5,989 a month in hand after PAYE, ACC and her own KiwiSaver. Paying NZD 2,000 rent and NZD 1,700 on everything else leaves about NZD 2,289 a month in either city. The practical takeaway: do not pick Auckland over Wellington (or the reverse) expecting a meaningfully different cost outcome. Pick on where your role and your sector are, because the rent and grocery gap is within the noise of one good or bad month.

The day you become a non-resident, your India accounts change

The moment you qualify as a non-resident under Indian tax law, your Indian financial life must be reorganised, and ignoring this is the most common compliance failure among new movers. Under FEMA, once you are an NRI you cannot keep ordinary resident savings accounts. Your existing accounts must be re-designated as NRO (for India-sourced income such as rent, dividends and interest) and you should open an NRE account (for money you remit from New Zealand, which stays fully repatriable and earns tax-free interest in India). The conversion is a form and a KYC update, not a hardship, but operating a resident account as an NRI is a breach, so do it before you go or immediately after. The full mechanics are in opening an NRE or NRO account from abroad and the comparison in NRE, NRO and FCNR accounts explained.

Your Indian residency status for tax also shifts. In the year you leave, and often the year after, you may be Resident but Not Ordinarily Resident (RNOR), a transitional status that shields most foreign income from Indian tax for a year or two before full non-resident rules apply. The mechanics of when each status applies are in the RNOR rules guide; the practical point is that the RNOR window is worth using to repatriate or restructure before non-resident rules bite. New Zealand offers a mirror-image break described in the next section, so the two transitional reliefs can overlap usefully in your first couple of years.

What you actually do with the India assets:

• EPF and PPF. Your EPF stops receiving contributions once you leave that employment, but the balance keeps earning interest and can be withdrawn; the tax position on withdrawal is in tax on EPF and PF withdrawal. A PPF account can be run to maturity but cannot be extended once you are an NRI, and no fresh NRI PPF accounts can be opened.
• Mutual funds and stocks. You can keep them, but your demat and folios must be updated to NRI status (linked to an NRO account). New Zealand, unlike the US and Canada, is generally accepted by Indian fund houses without heavy FATCA-style restriction. Capital gains on Indian shares and funds remain taxable in India even as an NRI, at the rates in capital gains tax for NRIs on shares and mutual funds.
• Property and rent. Rent from an Indian flat is India-sourced, taxable in India, and your tenant must deduct TDS. That same rent is then reportable in New Zealand once your transitional exemption ends, with a foreign tax credit for the Indian tax, which is exactly what the DTAA handles.

One New Zealand-specific wrinkle that catches Indian investors: the Foreign Investment Fund (FIF) regime. New Zealand taxes most foreign portfolio shareholdings (including your Indian mutual funds and offshore-listed shares) not on dividends alone but under FIF rules, which can tax a deemed return even without a sale. There is a de minimis threshold of NZD 50,000 (a proposal in May 2026 would lift it to NZD 100,000 from 1 April 2026), based on the original NZD cost of all your foreign shares; below it, FIF rules do not apply and you simply declare dividends. Above it, you fall into the regime. A new method introduced on 30 March 2026, the Revenue Account Method (RAM), is available to recent migrants and taxes gains on disposal at 70% of the gain at your marginal rate. This is genuinely technical and shifting; if your Indian mutual fund and equity holdings exceed the de minimis threshold, this is the point to take New Zealand tax advice rather than guess, because the FIF treatment can materially change what your India portfolio costs you once you are a New Zealand tax resident.

The treaty and the four-year exemption that decide whether you are taxed twice

The India-New Zealand Double Taxation Avoidance Agreement (DTAA), signed at Auckland on 17 October 1986, is the instrument that stops the same income being taxed twice. Once you are a New Zealand tax resident, New Zealand taxes your worldwide income, including your Indian rent, interest and gains. India still taxes the India-sourced portion. The DTAA stops you paying the full rate twice by giving you a foreign tax credit in New Zealand for the Indian tax you paid, so you effectively pay the higher of the two rates, not the sum. The treaty also caps Indian withholding: 15% on dividends, and 10% on interest, royalties and fees for technical services, which is often lower than the domestic NRO TDS rate, so claiming the treaty rate on Indian interest is worth the paperwork. The mechanics of claiming relief, including the Tax Residency Certificate and Form 10F you will need on the India side, are in DTAA mechanics, TRC and Form 10F and to cut your NRO TDS, reducing NRO TDS under the DTAA.

The relief that matters most in your first years is the New Zealand side: the transitional resident exemption. When you first become a New Zealand tax resident, and provided you were not resident in New Zealand for the preceding ten years, you qualify as a transitional resident for about four years, during which most foreign-source passive income is exempt from New Zealand tax. That covers your Indian interest, dividends, rental income, and FIF income, so for roughly four years your India assets are largely outside the New Zealand net and you only deal with the Indian tax on them. The critical exception: the exemption does not cover foreign employment or personal services income, so any income you earn for work done while a New Zealand resident is fully taxable. The exemption is also a once-only entitlement and you can elect out of it (which matters only if you want Working for Families or certain credits), but for most Indian movers it is a valuable four-year cushion that pairs neatly with India's RNOR window. Watch the clock: when the four years end, your Indian rent, interest and FIF income come into the New Zealand return, with DTAA credits for Indian tax, so plan any restructuring before the exemption lapses.

Remittances home

Sending money back to India from New Zealand is straightforward, and the receiving side is what you must set up correctly. Remit into your NRE account if the money is your New Zealand earnings, because NRE balances and interest are tax-free in India and fully repatriable; remit into your NRO account only for India-sourced money. The cost that quietly erodes a transfer is the exchange spread, not the visible fee, so compare the all-in rate (a specialist transfer service against your bank's retail wire) before each large remittance, the same discipline covered in forex rates and charges on remittances. For your very first salary transfer, time it rather than dumping it at an airport counter, because the INR-NZD rate moves enough that a few weeks on a large transfer is real money; sending your first salary home walks through the sequence. There is no New Zealand exit tax or remittance cap on sending your own taxed income out, so the only constraints are the Indian-side account designation and your transfer provider's limits.

Residence to citizenship: the timeline

If New Zealand becomes home, the path to a passport is one of the more accessible among the countries Indians move to. You first hold a resident visa (via the SMC, the Green List, or by converting an AEWV), then progress to a Permanent Resident Visa once you meet the conditions, and the Permanent Resident Visa removes travel-and-return restrictions. For citizenship by grant, the headline requirements are that you have held resident status for at least five years, and that you have been physically present in New Zealand for at least 1,350 days across those five years, with at least 240 days present in each of the five years. Roughly, 1,350 days is about 3.7 years of presence inside a five-year window, so frequent long trips back to India can break it: being out of New Zealand for more than four months in any twelve-month period, or more than fifteen months total across the five years, can fail the test. New Zealand permits dual citizenship from its side, but the decision that actually governs you is India's: India does not allow dual citizenship, so taking a New Zealand passport means renouncing your Indian one and moving to OCI status. The trade-offs of that decision are in the reality of dual citizenship with India and the broader timelines in naturalisation timelines compared.

Edge cases

AEWV versus straight to residence. If your occupation is on the Green List Tier 1, do not default to an AEWV out of habit; the Straight to Residence Visa skips years of work-visa renewals and gives you residence (and KiwiSaver continuity, mortgage access, and partner work rights) immediately. The AEWV is the right tool only when residence is not yet open to you, either because your occupation is off the list or your points are short.

Non-residency and Indian tax in your overlap years. For your first year or two you may be RNOR in India and a transitional resident in New Zealand at the same time. That overlap is genuinely favourable: India shelters most foreign income under RNOR, and New Zealand shelters most foreign passive income under the four-year exemption, so a lot of your cross-border income falls through both nets temporarily. This is the window to repatriate, restructure portfolios, or realise gains efficiently, before either relief expires. Get the timing right and document it, because both reliefs are date-sensitive.

Dependants and the partner-support threshold. Bringing a spouse who wants to work is not automatic on the AEWV. You generally need to earn at least the partner-support wage (from NZD 26.85 an hour, with family-support pathways pinned near 80% of the median wage, around NZD 58,000 a year), and your partner then applies for a partner-of-a-worker visa with open work rights. Children's schooling is publicly funded for residents and many work-visa holders' dependants, but check your specific visa conditions; school fees for non-eligible dependants are a real budget line, covered in international school fees for NRI kids.

You enrolled in KiwiSaver, then left within the year. You cannot cash out KiwiSaver until you have been outside New Zealand for twelve months. If you leave after a short stint, the balance sits in the fund until that year passes, then you file the emigration withdrawal. It is not lost, but it is not instant, so do not count on KiwiSaver as bridging cash for the move home.

Shifting rules. Several numbers here are scheduled to move. The median wage rose to NZD 35.00 on 9 March 2026, the SMC qualification points change on 24 August 2026, the KiwiSaver minimum rose to 3.5% on 1 April 2026 and rises again in 2028, the ACC levy is reset annually, and the FIF de minimis threshold is under active proposal. Treat every figure as a checkpoint, not a constant.

The closing read

The honest read is that New Zealand is a clean, low-friction financial move for a skilled Indian, cleaner than most, and it has two genuine advantages the headline salary hides: there is no general capital gains tax and no separate state tax, and KiwiSaver is almost fully recoverable if you leave, with none of the 35% exit haircut that catches people in Australia. The catches are smaller and administrative rather than structural. Get your bank account verified and your IRD number issued in week one, or you are taxed at 45% for no reason. Run your decision on the net number, roughly NZD 75,000 take-home on a NZD 100,000 salary before KiwiSaver, not the gross, and accept that Auckland and Wellington cost about the same, so choose on jobs. Re-designate your Indian accounts to NRO and NRE before you breach FEMA, and use the rare overlap of India's RNOR window and New Zealand's four-year transitional exemption to restructure while most of your cross-border income is sheltered on both sides. The one area to take real advice on is the FIF regime: if your Indian mutual fund and equity holdings exceed the de minimis threshold, the New Zealand tax on them is technical and changing, and a guide is not a substitute for a New Zealand adviser there. If your move involves a large Indian property sale, an inheritance, or a complex residency-year split, that too is the point to pay a cross-border specialist rather than rely on any guide, this one included.

Related guides

• The moving abroad financial checklist
• New Zealand Skilled Migrant Visa for Indians
• Sending your first salary home
• Building a credit history abroad from scratch
• Social security and totalisation agreements explained
• Opening an NRE or NRO account from abroad
• NRE, NRO and FCNR accounts explained
• Reducing NRO TDS under the DTAA
• Forex rates and charges on remittances
• DTAA mechanics, TRC and Form 10F
• The NRI residency and RNOR rules
• Capital gains tax for NRIs on Indian shares and mutual funds
• Tax on EPF and PF withdrawal for NRIs
• The reality of dual citizenship with India
• Naturalisation timelines compared

This guide is educational and general in nature. It is not individual tax, migration or financial advice. New Zealand visa rules, wage thresholds, PAYE bands, the ACC levy, KiwiSaver rates and the FIF rules change frequently, and several figures here are scheduled to change during 2026, so confirm the current position with Immigration New Zealand, Inland Revenue and a qualified cross-border adviser before you act on any number.