{"schemaVersion":1,"passportCode":"NZ","passportUrl":"https://multipassrank.com/passport/new-zealand","scope":"Selected country-topic summaries; not a complete account of citizenship law or personal tax liability. These facts do not change mobility scores.","review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"fa24917bf84e9ab6ae22186010b9ba46ec6a3be458ef413d73181544f6c9c335","notes":"Independently opened all 14 official sources and reviewed the 22 facts in four topics. The two Govt.nz presence/language pages returned HTTP 200 through direct fetch after web-tool errors; all other authorities were read through the web tool. Current IND guidance supports five consecutive qualifying years, accepted status throughout processing and ceremony, A2 integration with exceptions, adult identity/conduct checks, qualified renunciation and the required ceremony after approval. Proposed higher thresholds are not substituted for current requirements. Dutch tax guidance supports scoped immigration-year, worldwide-reporting, relief and non-resident asset statements without asserting a treaty outcome. New Zealand guidance supports five years of indefinite-residence status, 1,350 resident-presence days AND 240 in each twelve-month period, qualified intention, basic conversational English and character disclosure. The announced late-2027 test remains future with no invented exact date. Required correction was made to the NZ visitor-tax fact: the draft's lifetime-sounding prior-residence exclusion is now the source's not-resident-before-qualifying condition; working for or being paid by a New Zealand resident or qualifying branch is preserved, and the window is any eighteen-month period. IRD's June 2026 residence guidance supports the separate abode and strict more-than-183/more-than-325-day rules, counting/backdating, visitor conditions and government-service exception. Transitional relief remains one-off, approximately four years, conditional and excludes foreign employment/personal-services income; resident and non-resident income rules retain treaty qualifications. No individual eligibility, guaranteed timetable, immigration permission or blanket tax exemption is asserted. Approval binds these exact candidate bytes only. Reviewer changed only this review file, not the candidate or production artifacts; deployment remains outside this approval."},"reviewScope":"A common review is provided only when all topics share one approval. Otherwise consult each topic's review; no collection means no review.","reviews":[{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"fa24917bf84e9ab6ae22186010b9ba46ec6a3be458ef413d73181544f6c9c335","notes":"Independently opened all 14 official sources and reviewed the 22 facts in four topics. The two Govt.nz presence/language pages returned HTTP 200 through direct fetch after web-tool errors; all other authorities were read through the web tool. Current IND guidance supports five consecutive qualifying years, accepted status throughout processing and ceremony, A2 integration with exceptions, adult identity/conduct checks, qualified renunciation and the required ceremony after approval. Proposed higher thresholds are not substituted for current requirements. Dutch tax guidance supports scoped immigration-year, worldwide-reporting, relief and non-resident asset statements without asserting a treaty outcome. New Zealand guidance supports five years of indefinite-residence status, 1,350 resident-presence days AND 240 in each twelve-month period, qualified intention, basic conversational English and character disclosure. The announced late-2027 test remains future with no invented exact date. Required correction was made to the NZ visitor-tax fact: the draft's lifetime-sounding prior-residence exclusion is now the source's not-resident-before-qualifying condition; working for or being paid by a New Zealand resident or qualifying branch is preserved, and the window is any eighteen-month period. IRD's June 2026 residence guidance supports the separate abode and strict more-than-183/more-than-325-day rules, counting/backdating, visitor conditions and government-service exception. Transitional relief remains one-off, approximately four years, conditional and excludes foreign employment/personal-services income; resident and non-resident income rules retain treaty qualifications. No individual eligibility, guaranteed timetable, immigration permission or blanket tax exemption is asserted. Approval binds these exact candidate bytes only. Reviewer changed only this review file, not the candidate or production artifacts; deployment remains outside this approval."}],"coverage":{"citizenship":"reviewed_scope","taxes":"reviewed_scope"},"topics":[{"code":"NZ","topic":"citizenship","title":"New Zealand Citizenship Requirements","summary":"New Zealand's usual citizenship-by-grant route requires five years as a qualifying resident, specific physical presence, basic English and good character.","scope":"Selected usual adult citizenship-by-grant requirements; not citizenship by birth or descent, special Samoan provisions or discretionary waivers.","jurisdiction":"New Zealand: citizenship by grant","routeType":"naturalisation","facts":[{"id":"residence","label":"Five years as a qualifying resident","text":"Ordinarily, the preceding five years must be under status allowing indefinite residence. Any resident-visa conditions must be met or cancelled. Australian citizens and permanent residents also need five years living in New Zealand under this guidance.","state":"conditional","sourceIds":["top20-nz-presence"],"locator":"Presence requirement 1: residence visas, multiple permits and Australian residents","constraint":{"value":5,"unit":"years","basis":"legal_residence","cohort":"Ordinary grant route: qualifying indefinite residence, not five years on any visa"}},{"id":"presence","label":"1,350 days and a yearly minimum","text":"Within the five years counted back from application, presence as a resident must reach 1,350 days overall and at least 240 days in each twelve-month period. Meeting only the overall total is insufficient.","state":"conditional","sourceIds":["top20-nz-presence"],"locator":"Presence requirement 2: overall and each twelve-month period","constraint":{"value":1350,"unit":"days","basis":"physical_presence","withinYears":5,"cohort":"Ordinary grant route; also at least 240 days in each twelve-month period"}},{"id":"intention","label":"Intention to remain connected","text":"Applicants normally intend to keep living in New Zealand. Specified overseas employment or accompanying a New Zealand spouse or partner on Crown service can qualify instead; ordinary plans to settle abroad are not automatically equivalent.","state":"conditional","sourceIds":["top20-nz-presence"],"locator":"Presence requirement 3; planning to live outside New Zealand"},{"id":"language","label":"Basic conversational English","text":"Applicants need basic conversational English. Non-native speakers provide accepted evidence such as school, employment or language-test records; a case officer may interview them. No fixed IELTS score or CEFR level is asserted by this guidance.","state":"conditional","sourceIds":["top20-nz-language"],"locator":"Opening requirement; if English is not your first language"},{"id":"character","label":"Character and disclosure","text":"Good character is assessed separately. Pending charges, recent convictions, imprisonment, protection orders and other specified conduct can affect approval. Required disclosures and any requested overseas police clearances must not be omitted.","state":"conditional","sourceIds":["top20-nz-character"],"locator":"Crimes and investigations; declarations; overseas residence"},{"id":"future-test","label":"Citizenship test planned for late 2027","text":"Currently applicants declare that they understand citizenship responsibilities and privileges. A test is planned for most grant applications from late 2027, not current applications. The reviewed announcement does not yet fix the exact start date or final procedural details.","state":"documented","sourceIds":["top20-nz-citizenship-test"],"locator":"Opening announcement; about the citizenship test"}],"limits":["Residence, physical presence and processing time are different measures. Individual waivers, children and special Samoan routes require separate assessment.","Recheck the announced 2027 test before applying; no exact effective date is invented and it is not presented as a current requirement."],"review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"fa24917bf84e9ab6ae22186010b9ba46ec6a3be458ef413d73181544f6c9c335","notes":"Independently opened all 14 official sources and reviewed the 22 facts in four topics. The two Govt.nz presence/language pages returned HTTP 200 through direct fetch after web-tool errors; all other authorities were read through the web tool. Current IND guidance supports five consecutive qualifying years, accepted status throughout processing and ceremony, A2 integration with exceptions, adult identity/conduct checks, qualified renunciation and the required ceremony after approval. Proposed higher thresholds are not substituted for current requirements. Dutch tax guidance supports scoped immigration-year, worldwide-reporting, relief and non-resident asset statements without asserting a treaty outcome. New Zealand guidance supports five years of indefinite-residence status, 1,350 resident-presence days AND 240 in each twelve-month period, qualified intention, basic conversational English and character disclosure. The announced late-2027 test remains future with no invented exact date. Required correction was made to the NZ visitor-tax fact: the draft's lifetime-sounding prior-residence exclusion is now the source's not-resident-before-qualifying condition; working for or being paid by a New Zealand resident or qualifying branch is preserved, and the window is any eighteen-month period. IRD's June 2026 residence guidance supports the separate abode and strict more-than-183/more-than-325-day rules, counting/backdating, visitor conditions and government-service exception. Transitional relief remains one-off, approximately four years, conditional and excludes foreign employment/personal-services income; resident and non-resident income rules retain treaty qualifications. No individual eligibility, guaranteed timetable, immigration permission or blanket tax exemption is asserted. Approval binds these exact candidate bytes only. Reviewer changed only this review file, not the candidate or production artifacts; deployment remains outside this approval."},"url":"https://multipassrank.com/passport/new-zealand/citizenship","disclaimer":"General information, not legal advice or a finding of eligibility. Requirements depend on the route, applicant and filing date. Verify the official instructions before applying."},{"code":"NZ","topic":"taxes","title":"New Zealand Tax Residence and Foreign Income","summary":"New Zealand generally taxes residents on worldwide income, with separate rules for transitional residents, qualifying visitors and non-resident source income.","scope":"Selected individual residence and income-scope rules, including Inland Revenue's June 2026 visitor and transitional-residence guidance; not a personal tax determination.","jurisdiction":"New Zealand: individual income tax","facts":[{"id":"residence","label":"Home ties or more than 183 days","text":"Residence generally begins at a permanent place of abode or more than 183 days in any twelve months, whichever occurs first. Partial days count as present; the day test backdates residence. Qualifying non-resident visitors and specified workers have exceptions.","state":"conditional","sourceIds":["top20-nz-tax-residence"],"locator":"Becoming resident; day counting; permanent place of abode; seasonal workers"},{"id":"visitor","label":"A tightly qualified visitor exception","text":"The visitor rule allows up to 275 days in any eighteen-month period only if all conditions hold: not a New Zealand tax or transitional resident before qualifying; not working for or paid by a New Zealand resident or a non-resident employer's New Zealand branch; no local sales or location-dependent work; neither partner receives Working for Families; lawful presence; and tax liability in another country of residence.","state":"conditional","sourceIds":["top20-nz-tax-residence"],"locator":"Non-resident visitors: all listed conditions"},{"id":"leaving","label":"Leaving does not immediately end residence","text":"Ordinary non-residence requires both no permanent place of abode and more than 325 days absent in twelve months, with specific counting and backdating rules. Overseas New Zealand-government service has a separate continuing-residence rule.","state":"conditional","sourceIds":["top20-nz-tax-residence"],"locator":"Knowing when you become non-resident; counting days; government service"},{"id":"worldwide","label":"Residents generally report worldwide income","text":"Foreign income is generally taxable even if retained abroad or already taxed overseas. Foreign-tax credits and treaties may provide relief; overseas-employer salary is not automatically exempt.","state":"conditional","sourceIds":["top20-nz-tax-residents"],"locator":"How worldwide income is taxed; double tax agreements; employment"},{"id":"transition","label":"One-off transitional exemption","text":"Eligible new or returning residents with no New Zealand tax residence in the preceding ten years can receive a one-off exemption for most foreign income for roughly four years. Foreign employment and personal-services income are excluded. Opting out or specified Working for Families applications can end it early; exact dates require separate calculation.","state":"conditional","sourceIds":["top20-nz-tax-transition"],"locator":"Qualifying; early ending; exempt and non-exempt income; start and end dates"},{"id":"nonresidents","label":"New Zealand source income still matters","text":"Non-residents generally remain taxable on New Zealand-source income. Withholding can apply to interest, dividends and royalties; treaties and the kind of income affect liability and whether a return is required.","state":"conditional","sourceIds":["top20-nz-tax-nonresidents"],"locator":"Opening rule; double tax agreements; withholding; filing"}],"limits":["Tax residence is different from nationality and immigration permission. The visitor exception is not blanket tax-free remote-work permission.","Property-sale rules, investment-fund calculations, tax rates, trusts and superannuation are outside this baseline. Confirm current rules and personal treaty treatment with Inland Revenue or a qualified adviser."],"review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"fa24917bf84e9ab6ae22186010b9ba46ec6a3be458ef413d73181544f6c9c335","notes":"Independently opened all 14 official sources and reviewed the 22 facts in four topics. The two Govt.nz presence/language pages returned HTTP 200 through direct fetch after web-tool errors; all other authorities were read through the web tool. Current IND guidance supports five consecutive qualifying years, accepted status throughout processing and ceremony, A2 integration with exceptions, adult identity/conduct checks, qualified renunciation and the required ceremony after approval. Proposed higher thresholds are not substituted for current requirements. Dutch tax guidance supports scoped immigration-year, worldwide-reporting, relief and non-resident asset statements without asserting a treaty outcome. New Zealand guidance supports five years of indefinite-residence status, 1,350 resident-presence days AND 240 in each twelve-month period, qualified intention, basic conversational English and character disclosure. The announced late-2027 test remains future with no invented exact date. Required correction was made to the NZ visitor-tax fact: the draft's lifetime-sounding prior-residence exclusion is now the source's not-resident-before-qualifying condition; working for or being paid by a New Zealand resident or qualifying branch is preserved, and the window is any eighteen-month period. IRD's June 2026 residence guidance supports the separate abode and strict more-than-183/more-than-325-day rules, counting/backdating, visitor conditions and government-service exception. Transitional relief remains one-off, approximately four years, conditional and excludes foreign employment/personal-services income; resident and non-resident income rules retain treaty qualifications. No individual eligibility, guaranteed timetable, immigration permission or blanket tax exemption is asserted. Approval binds these exact candidate bytes only. Reviewer changed only this review file, not the candidate or production artifacts; deployment remains outside this approval."},"url":"https://multipassrank.com/passport/new-zealand/taxes","disclaimer":"General information, not personal tax advice. Nationality, tax residence and source of income are different questions. Consult the tax authority or a qualified adviser for your circumstances."}],"sources":[{"id":"top20-nz-presence","publisher":"New Zealand Department of Internal Affairs / Govt.nz","title":"Presence in NZ requirements","url":"https://www.govt.nz/browse/passports-citizenship-and-identity/nz-citizenship/requirements-for-nz-citizenship/presence-requirements/","language":"en","retrievedAt":"2026-09-17"},{"id":"top20-nz-language","publisher":"New Zealand Department of Internal Affairs / Govt.nz","title":"Language requirements","url":"https://www.govt.nz/browse/passports-citizenship-and-identity/nz-citizenship/requirements-for-nz-citizenship/language-requirements/","language":"en","retrievedAt":"2026-09-17"},{"id":"top20-nz-character","publisher":"New Zealand Department of Internal Affairs / Govt.nz","title":"Character requirements","url":"https://www.govt.nz/browse/passports-citizenship-and-identity/nz-citizenship/requirements-for-nz-citizenship/character-requirements/","language":"en","retrievedAt":"2026-09-17"},{"id":"top20-nz-citizenship-test","publisher":"New Zealand Department of Internal Affairs / Govt.nz","title":"Citizenship test: planned introduction in late 2027","url":"https://www.govt.nz/browse/passports-citizenship-and-identity/nz-citizenship/citizenship-test/","language":"en","retrievedAt":"2026-09-17"},{"id":"top20-nz-tax-residence","publisher":"New Zealand Inland Revenue","title":"Tax residency status for individuals","url":"https://www.ird.govt.nz/tax-residency","language":"en","retrievedAt":"2026-09-17"},{"id":"top20-nz-tax-residents","publisher":"New Zealand Inland Revenue","title":"Tax for New Zealand tax residents","url":"https://www.ird.govt.nz/international-tax/individuals/tax-for-new-zealand-tax-residents","language":"en","retrievedAt":"2026-09-17"},{"id":"top20-nz-tax-transition","publisher":"New Zealand Inland Revenue","title":"Temporary tax exemption","url":"https://www.ird.govt.nz/roles/nz-tax-residents/exemption","language":"en","retrievedAt":"2026-09-17"},{"id":"top20-nz-tax-nonresidents","publisher":"New Zealand Inland Revenue","title":"Tax for non-resident taxpayers","url":"https://www.ird.govt.nz/international-tax/individuals/tax-for-non-resident-taxpayers","language":"en","retrievedAt":"2026-09-17"}],"indicators":{"scope":"These describe the publisher's statistical geography, not benefits acquired by holding its passport. Values from different years are not a like-for-like ranking. No combined quality-of-life score is calculated.","review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"39a387a50a2aabd1d22f731ee6cac6f5c5ca947272add45f874774511443a18c","notes":"Independently fetched the exact UNDP CSV, complete World Bank series and geography-registry responses, and parsed them using Ruby standard CSV/JSON rather than the author's parser. All 146 outcomes across 73 geographies match: 140 exact native values with provider names and years, and six explicit source-specific nulls (MC/MO HDI; VA/TW both). All ISO mappings and non-aggregate scopes checked, with absent registry entities explicitly qualified. Verified HDR2025/2023 latest HDI, WDI2024 observations and 2026-07-13 update, source licences, attribution, rounding disclosures and no endorsement. The initial candidate's decoded-text UNDP hash was held; this replacement preserves all independently checked observations, records explicit encodings and matches the independently downloaded original bytes: UNDP 61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117, WDI 19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784, registry d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c. Approval binds only these replacement candidate bytes; historic approvals remain unchanged."},"coverage":"reviewed_scope","observations":[{"code":"NZ","providerEntityCode":"NZL","providerEntityName":"New Zealand","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"hdi","sourceId":"undp-hdr2025","period":"2023","value":0.938,"availability":"available","definition":{"label":"Human Development Index","unit":"0–1","precision":3,"description":"UNDP's development measure; not a passport or relocation score."},"source":{"id":"undp-hdr2025","publisher":"UNDP","attribution":"UNDP Human Development Report 2025, composite indices time series. Selected observations; display rounded to three decimals. No endorsement implied.","title":"Human Development Index","url":"https://hdr.undp.org/data-center/documentation-and-downloads","dataUrl":"https://hdr.undp.org/sites/default/files/2025_HDR/HDR25_Composite_indices_complete_time_series.csv","licenceUrl":"https://hdr.undp.org/terms-use","licence":"CC BY 3.0 IGO","edition":"Human Development Report 2025","sourceSha256":"61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117","dataEncoding":"windows-1252"}},{"code":"NZ","providerEntityCode":"NZL","providerEntityName":"New Zealand","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"life_expectancy","sourceId":"wb-life","period":"2024","value":82.009756097561,"availability":"available","definition":{"label":"Life expectancy at birth","unit":"years","precision":1,"description":"Population-level period estimate; not an individual prediction or healthcare-access rating."},"source":{"id":"wb-life","publisher":"World Bank","attribution":"World Bank: World Development Indicators, SP.DYN.LE00.IN; UN World Population Prospects, national statistical offices and Eurostat. Selected observations; display rounded to one decimal. No endorsement implied.","title":"Life expectancy at birth, total","url":"https://data.worldbank.org/indicator/SP.DYN.LE00.IN","dataUrl":"https://api.worldbank.org/v2/country/all/indicator/SP.DYN.LE00.IN?format=json&date=2020:2026&per_page=20000","licenceUrl":"https://data.worldbank.org/summary-terms-of-use","licence":"CC BY 4.0 with World Bank additional terms","edition":"World Development Indicators, updated 2026-07-13","sourceSha256":"19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784","dataEncoding":"utf-8","geographyUrl":"https://api.worldbank.org/v2/country/all?format=json&per_page=400","geographySha256":"d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c"}}]}}