If you live in New Zealand and have Indian income, you may need to file an Indian return as a non-resident, particularly to recover excess tax deducted or after selling property. The India-New Zealand tax treaty allocates taxing rights and New Zealand gives credit for Indian tax. To claim treaty rates in India, you need a tax residency certificate from Inland Revenue and Form 10F.
- Document route
- New Zealand notary public, then apostille from the Department of Internal Affairs
- Time difference
- New Zealand is 6h30 (NZ winter) to 7h30 (NZ summer) ahead of IST
- Law
- Income-tax Act 2025, from 1 April 2026
- Main test
- 182 days in the tax year
NRI Income Tax & DTAA from New Zealand: how it works
We determine your residential status under the day-count rules in the Indian Income-tax Act 2025 and list your Indian income and the tax already deducted by banks, tenants or buyers. Property gains are computed with the correct cost, holding period and any exemptions for reinvestment. Filing a return lets you claim refunds and carry forward losses for future years.
For treaty relief, you obtain a certificate of residence from Inland Revenue and file Form 10F online in India. NRE interest is exempt in India but may be taxable in New Zealand, unless a transitional resident exemption applies to you. We coordinate with your New Zealand accountant so that both returns are consistent, and we answer Indian tax notices on your behalf. Refunds are paid only into an Indian bank account validated on the tax portal, so we check that your NRO account is linked and pre-validated before filing.
What clients in New Zealand should know
- New migrants to New Zealand may qualify for the transitional resident exemption on most foreign income for a limited period; check with your adviser.
- Indian tax notices are issued electronically; keep your email address on the Indian tax portal current.
- The Income-tax Act 2025 applies from 1 April 2026; older references to the 1961 Act's sections and forms are being replaced.
Step by step from New Zealand
Video consultation
A call at a time that suits New Zealand, after we have read your documents.
Documents signed in New Zealand
New Zealand notary public, then apostille from the Department of Internal Affairs
Work in India
Our team files, appears and follows up in India, and shares scans of everything filed.
Result and handover
Certified copies and originals are couriered to you in New Zealand where needed.
The full guide
This page covers what changes when you are in New Zealand. For the law, the documents and the step-by-step procedure, read our main page on NRI Income Tax & DTAA, or see all services for clients in New Zealand and the Cross-Border Tax & Money practice area.
Questions from clients in New Zealand
Do I need to file in India if only TDS has been deducted?
It depends on your income and the tax withheld; in many New Zealand clients' cases a return is needed anyway to recover over-deducted tax.
How do I get a New Zealand residency certificate?
Request a certificate of residence from Inland Revenue, then use it with Form 10F in India.
Is NRE interest taxed in New Zealand?
It is part of worldwide income for New Zealand tax residents, unless an exemption applies.