New Zealand (NZ)
New Zealand is an English-speaking Pacific country known for high trust institutions, dramatic landscapes, outdoor life, and a pragmatic immigration system built around skills, family, study, and investment.
Leaving New Zealand
How to properly exit — protecting your finances, rights and records.
📅 General Timeline
3 months before departure: serve written notice to landlord (28 days for periodic; negotiate fixed-term). Notify international school of withdrawal. Contact your KiwiSaver provider to understand the permanent emigration withdrawal process and required documentation. Check IRD myIR for any outstanding obligations. 2 months before: notify your GP of departure date and request medical records. Cancel private health insurance with 30-day notice. Arrange international health cover for your destination. 1 month before: cancel electricity, gas, and broadband (30-day notice). Update bank with international contact details. Port mobile number or cancel. Set up NZ Post mail redirection. Notify MSD if receiving any benefit or Working for Families. 2 weeks before: photograph rental property thoroughly. Confirm bond inspection date with landlord. Settle outstanding council rates or other property charges. Final week: submit bond refund form at tenancy.govt.nz jointly with landlord. Return all keys. Take final meter readings. Transfer remaining NZD balances via Wise or bank SWIFT. Keep NZ bank account open until KiwiSaver withdrawal is credited (4–8 weeks after application). After departure: file final IRD return by 7 July following the March 31 tax year end. Apply for KiwiSaver permanent emigration withdrawal after 1 year abroad. Contact MSD about NZ Super portability if applicable.
Deregistration
New Zealand has no formal mandatory address deregistration system for departing residents. Required departure steps: (1) Immigration New Zealand (INZ, immigration.govt.nz): if you hold a work visa, resident visa, or other temporary status, notify INZ of your departure. If you are a Permanent Resident (not citizen) and plan to leave permanently or for an extended period, be aware that your Permanent Resident visa requires re-entry within a specified period to remain valid — obtain a Returning Resident Visa (RRV) if needed. Citizens face no such restriction. (2) IRD (Inland Revenue Department, ird.govt.nz): notify IRD of your departure and change of tax residency. Update your contact details in myIR (the IRD online portal). Your IRD number (similar to a tax file number) remains permanent. (3) MSD (Work and Income / Ministry of Social Development): if receiving any government benefits, superannuation, or Working for Families Tax Credits, notify MSD immediately to stop payments before your departure date — overpayments must be repaid. (4) Employer departure documentation: obtain your final payslip and a letter confirming your employment end date — needed for tax purposes and future visa applications. (5) Schools: notify with the required advance notice — international and private schools typically require one full term; state schools can accept shorter notice. (6) Enrolment on the electoral roll: if enrolled, you may choose to remain enrolled as an overseas voter for up to three years (if you intend to return to NZ eventually) or formally remove yourself via vote.nz.
Tax clearance
IRD (Inland Revenue, ird.govt.nz) administers personal income tax in New Zealand. Tax year runs from 1 April to 31 March: (1) Tax residency: you are a NZ tax resident if you have been present in NZ for more than 183 days in any 12-month period, or if you have a permanent place of abode in NZ. Residency ends when you leave NZ and establish a permanent home abroad — but you remain subject to NZ tax on NZ-source income for the rest of the tax year in which you leave. From the day after you lose NZ tax residency, you are only taxed on NZ-source income (at non-resident withholding tax rates). (2) Final income tax return (IR3): file your final return by 7 July following the 31 March tax year end. For mid-year departures, you may file a "short-year" return — contact IRD. File online through myIR. (3) Transitional resident exemption: if you were a transitional resident (first 4 years of NZ tax residency for new migrants), you may have been exempt from NZ tax on certain foreign income — this exemption also applies for the year of departure. (4) No exit tax on capital gains or deemed disposal when leaving (New Zealand has no general capital gains tax). (5) Property in NZ: the Bright-Line Test applies to property sold within 2 years (for pre-2018 properties) or 5/10 years — selling a NZ property after leaving may trigger this. (6) NZ has double-taxation agreements with approximately 40 countries — check whether your home country has a DTA with NZ.
Pension portability
KiwiSaver and NZ Superannuation are the two main retirement considerations: (1) KiwiSaver: if you are a member and emigrating permanently (excluding Australia), you can apply to withdraw your full KiwiSaver balance as a lump sum after 1 year of living outside NZ. Contact your KiwiSaver provider (ANZ, ASB, BNZ, Westpac, Simplicity, Milford, etc.) for the permanent emigration withdrawal form. You must provide proof of permanent departure (e.g., overseas work visa, lease agreement abroad). Processing: 4–8 weeks. Withdrawals are tax-free. Important: if emigrating to Australia, you cannot make a permanent emigration withdrawal — your KiwiSaver funds can be transferred to an Australian complying superannuation fund instead. (2) NZ Superannuation (NZ Super): NZ Super is not portable in the same way as KiwiSaver. If you are already receiving NZ Super: portability depends on your destination. Payments continue to some countries (most developed countries with social security agreements), though the amount may be "abated" (reduced) by pensions received from the other country. Contact MSD (msd.govt.nz) well before departure to understand your specific situation. If you have not yet reached NZ Super age (65): your future entitlement is based on years of NZ residence between ages 20 and 65 — each year of NZ residence counts toward eligibility. (3) Bilateral agreements: NZ has social security agreements with Australia, the UK, Ireland, the Netherlands, Denmark, Greece, Jersey, and Canada — these allow combining residency periods for pension eligibility purposes.
Health insurance
NZ publicly funded healthcare (managed by Health New Zealand — Te Whatu Ora) is available to those who are ordinarily resident in NZ. This eligibility ends when you leave NZ permanently or stop being ordinarily resident: (1) Cancel any private health insurance (Southern Cross, NIB, AIA, Accuro) with the required notice period (typically 30 days). Request a certificate of coverage for continuity of insurance documentation. (2) Arrange international or home-country health insurance that starts before your NZ public eligibility and private insurance lapses. (3) GP registration: notify your GP of your departure and request copies of your medical records (summary of history, current medications, immunisation records). GPs can provide an electronic copy — allow 5–10 working days. (4) Prescription medications: collect a supply sufficient for your transition period. Some NZ-subsidised medications (via PHARMAC) may not be available in your destination at the same cost. (5) ACC (Accident Compensation Corporation): ACC covers injury-related medical costs for NZ residents regardless of visa status. Your ACC levy coverage ends when you leave NZ.
Bank account
Major NZ banks include ANZ NZ, ASB, BNZ, Westpac NZ, and Kiwibank. Most allow accounts to remain open after departure: (1) Notify your bank of your departure, new overseas address, and updated tax residency (required for CRS/FATCA compliance). (2) Keep your NZ account open for 3–6 months after departure to receive: final salary, tax refunds, KiwiSaver withdrawal proceeds, rental deposit, and any other pending payments. (3) Update your registered phone number to an international number before cancelling your NZ SIM — NZ banks use SMS OTPs for authentication. (4) International transfers: NZ banks support SWIFT transfers; Wise is excellent for NZD to foreign currency conversions. (5) Kiwibank accounts may be more difficult to maintain as a non-resident — ANZ and ASB are generally more flexible for overseas clients. (6) IRD refunds: IRD refunds go to your IRD-registered bank account — ensure the account remains open until all refunds are received. (7) Close accounts you will not maintain — request account closure in writing or via online banking (Kiwibank and ANZ offer online closure for savings accounts).
Utilities
Cancel all utility contracts before your move-out date: (1) Electricity and gas — Contact Energy, Genesis Energy, Mercury Energy, Meridian Energy, Flick Electric, or your retailer: cancel online or by phone. Provide your final meter reading on move-out day. Any credit balance is refunded to your bank account (allow 1–2 billing cycles). (2) Internet/broadband — Spark, 2degrees, Vodafone NZ, OneNZ, Slingshot, Skinny: check your contract for notice periods (usually 30 days for broadband; immediate for prepaid). Return rented modems/routers. Request a cancellation confirmation. (3) Mobile — Spark, 2degrees, Vodafone NZ, OneNZ: cancel postpaid plans in store or by phone. Prepaid plans lapse. Retain one number for bank OTPs during the transition period. (4) Council rates (if homeowner): notify your local council of the property sale or change in occupancy — rates are typically paid by the owner, but review if your tenancy includes any such liability. (5) NZ Post mail redirection: set up mail forwarding at nzpost.co.nz — available for 3 to 12 months. This ensures any official correspondence reaches you after departure.
Rental contract
NZ residential tenancies are governed by the Residential Tenancies Act 1986 (amended 2021). Key rules for departing tenants: (1) Periodic tenancy: tenant must give at least 28 days written notice to end. Effective from the date the notice is received by the landlord. (2) Fixed-term tenancy: you cannot unilaterally end a fixed-term tenancy early — you need the landlord's written consent and to agree terms. Options include: finding a replacement tenant (assignee) that the landlord approves, negotiating a buyout of the remaining rent, or invoking a family harm or safety provision (if applicable). Without consent, you remain liable for rent until the fixed term ends. (3) Written notice: provide notice in writing (email or letter). Keep a copy with evidence of delivery. (4) Final inspection: arrange a bond inspection with your landlord or property manager (this is required to release your bond from Tenancy Services). (5) Bond refund: bonds are held by Tenancy Services (tenancy.govt.nz), not the landlord. Both tenant and landlord must sign a bond refund form. If both agree, the bond is refunded within 2 working days of the online application. If there is a dispute, it goes to the Tenancy Tribunal. (6) Condition: the property must be left reasonably clean and in the same condition as at the start of the tenancy (fair wear and tear excepted). Photograph the property thoroughly at move-out.
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