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Permanent place of abode test for Active Investor Plus visa holders: can tax residence be triggered?

Inland Revenue is consulting on a question about whether Active Investor Plus visa holders could become New Zealand tax residents under the permanent place of abode test. The guidance responds to questions about residential property and staying in New Zealand during and after the investment period.

Closes in 20 days · 13 October 2026

Inland Revenue Department · Public service

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