For US citizens and green card holders in New Zealand

US Taxes for Americans Living in New Zealand

US citizens and green card holders who live in New Zealand still file a US return every year, report New Zealand accounts, and choose how to avoid double tax. This guide covers the treaty, social security, FBAR and catching up on missed years.

US returnFBARForm 8938Treaty: yesTotalization: no

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Quick answer

Do US citizens living in New Zealand have to file US taxes?

Yes. The US taxes citizens and green card holders on worldwide income wherever they live. Living in New Zealand gives an automatic extension to June 15, accounts there above US$10,000 in total need an FBAR, and the foreign tax credit or the foreign earned income exclusion (US$132,900 for 2026) usually prevents double tax. The US has an income tax treaty with New Zealand, and there is no social security agreement.

Prepared by Illuminous Accounting · Sources checked November 11, 2026

At a glance

Yearly US return: Yes, on worldwide income; due June 15 automatically when living abroad
US tax treaty with New Zealand: Yes, per the IRS list (saving clause applies to US citizens)
Social security agreement: No, per the SSA list
Accounts in New Zealand: FBAR above US$10,000 in total; Form 8938 above higher limits
Behind on filing: Streamlined: 3 years of returns, 6 years of FBARs

The yearly US return for Americans in New Zealand

Living in New Zealand changes where you pay most of your tax, not whether you file with the IRS. US citizens and green card holders report worldwide income every year (IRS Pub 54).

Date	What happens
April 15	Normal due date; any US tax owed is due now, and interest runs from here
June 15	Automatic extended date for a US citizen or resident living and working outside the US on April 15
October 15	Further extension if requested in time

Amounts earned in New Zealand dollars are reported in US dollars.

Reporting New Zealand bank and investment accounts

Two separate reports cover money held in New Zealand, and many Americans there need both.

Report	Who files	When
FBAR (FinCEN Form 114)	Foreign accounts above US$10,000 in total at any time in the year	April 15, automatic extension to October 15 (IRS)
Form 8938	Living abroad: above US$200,000 at year end or US$300,000 at any time if single; US$400,000 / US$600,000 if married filing jointly	With the tax return; US$10,000 penalty if not filed (IRS)

Pension and savings products in New Zealand can be reportable too, so we list every account before deciding what goes where.

Is there a US tax treaty with New Zealand?

The US has an income tax treaty with New Zealand (IRS treaty list), but US treaties contain a saving clause: they generally do not reduce US tax for US citizens, with specific exceptions written into each treaty (IRS Pub 54). So the treaty helps at the edges, for example with pensions or the order of tax credits, while the main relief comes from the exclusion or the credit.

Tool	What it does	Watch for
Foreign earned income exclusion	Excludes up to US$130,000 (2025) or US$132,900 (2026) of foreign earned income	Only earned income; does not reduce self-employment tax (Pub 54)
Foreign tax credit	Credits income tax paid in New Zealand against US tax on the same income	Works best where the local tax is at least as high as the US tax

We run the figures both ways before choosing. More in FEIE vs foreign tax credit.

Missed years while living in New Zealand

Behind on US filings while living in New Zealand? Eligible non-willful filers who live abroad can use the Streamlined Foreign Offshore Procedures: file the last 3 years of returns and 6 years of FBARs, pay any tax and interest, and the IRS does not charge the usual failure-to-file, information return or FBAR penalties (IRS). More in our Streamlined guide.

Working with your adviser in New Zealand

Americans in New Zealand include employees, farmers, retirees and families with KiwiSaver and local investment accounts.

We do not advise on the tax law of New Zealand. A local adviser handles your return there; we prepare the US return and filings and use the tax you paid in New Zealand for the credit.

How we help

Gurleen Kaur, CPA licensed in British Columbia and Washington State, prepares and signs US returns for Americans living in New Zealand: the yearly return with the exclusion or credit, FBAR and Form 8938, and Streamlined catch-up. Every engagement starts with a fixed written quote after we review the file. See the yearly filing package.

Treaty and law references: the US and New Zealand

Treaty and social security

The IRS lists the 1982 income tax treaty, signed July 23, 1982, amended by a 2008 protocol. General effective date (IRS Table 3): treaty Jan. 1, 1984; protocol Jan. 1, 2011 (IRS treaty documents for New Zealand; treaty text; IRS Table 3).
Saving clause: Article 1 (General Scope), which lets the United States tax its citizens as if the treaty had not come into effect, apart from listed exceptions.
Article 22 (Relief from Double Taxation), on relief from double taxation.
Article 18 (Pensions and Annuities), on pensions and social security.
Article 15 (Dependent Personal Services), on employment income.
Social security: no US agreement with New Zealand appears on the SSA list.

US law

Foreign earned income exclusion: Code section 911 (IRS Form 2555 instructions).
Foreign tax credit: Code section 901 (IRS Pub 54).
Form 8938: Code section 6038D and Treas. Reg. section 1.6038D (IRS Form 8938 instructions).
FBAR: 31 USC 5314 and 31 CFR 1010.350 (IRS Internal Revenue Manual 4.26.16).
Green card holders and residency: Code section 7701(b) (IRS Pub 519).

The tax rules of New Zealand also apply to you there; a local adviser covers that side.

Common questions

Do Americans in New Zealand pay US tax?

Yes. US citizens and green card holders file a US return on worldwide income wherever they live. Living in New Zealand on April 15 gives an automatic extension to June 15, and tax paid in New Zealand or the foreign earned income exclusion often reduces the US tax to little or nothing.

Does the US-New Zealand tax treaty stop double taxation?

Partly. The treaty exists, but its saving clause lets the US tax its own citizens as if there were no treaty, with listed exceptions. The main relief is the foreign tax credit or the foreign earned income exclusion.

Do I pay social security in both the US and New Zealand?

It can happen. There is no US social security agreement with New Zealand, and self-employed Americans owe US self-employment tax even when they use the foreign earned income exclusion.

What if I never filed US taxes while living in New Zealand?

If it was not willful, the Streamlined Foreign Offshore Procedures let you file 3 years of returns and 6 years of FBARs, and eligible people living abroad do not pay the usual failure-to-file, information return or FBAR penalties.

Sources

Every rule and figure on this page links to the IRS, CRA or other official source it comes from. Amounts change; we re-check them before each engagement.

Gurleen Kaur, CPA licensed in British Columbia and Washington State. Last updated November 11, 2026. This page is general information, not tax or legal advice for your situation.

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