Moving to New Zealand from the UK: the practical guide

Start with the visa

Your visa decides far more than whether you can work. It sets your access to public healthcare, whether your children pay school fees and whether you can buy a home. Settle it first.

Immigration New Zealand’s visa pages list every option and current fees. Anyone giving you paid immigration advice must be licensed, so check the Immigration Advisers Authority register.

Cost of living

Housing is the biggest cost, and it varies less between regions than you might expect. The national median rent was NZ$625 a week in August 2026, with Auckland and the Queenstown end of Otago at the top.

Regional rents are for all property types, from the Trade Me Rental Price Index for July 2026. Sterling figures use NZ$2.30 to the pound, roughly where the rate has sat through 2026.

A few things work differently from the UK:

• Rent is quoted weekly. Expect to pay a bond of up to four weeks’ rent, lodged with the government’s Tenancy Services.
• Prices include 15% GST, against the UK’s 20% VAT.
• Groceries cost more than you expect. Two supermarket groups dominate, and much of what is not grown locally is shipped a long way.
• Salaries in many professions are no higher than in the UK once converted, and lower than in Australia. Compare take-home pay for your own job before you commit.
• Homes are built differently. Many are timber-framed and detached, and older ones can be cold in winter. Check insulation and heating when you view.

Buying a home

Most people on temporary visas cannot buy a home in New Zealand. The rules turn on your visa:

• Work, student, working holiday and visitor visas: you cannot buy an existing home.
• Resident visa, in New Zealand under 12 months: you can buy one home to live in, with consent from Land Information New Zealand.
• Resident visa and “ordinarily resident”: once you have lived in New Zealand for 12 months and been present for at least 184 days of them, you can buy freely.

Land Information New Zealand explains the ordinarily resident test. Plan to rent first in any case: it lets you learn the area before committing.

Tax

New Zealand’s tax system is simpler than the UK’s: there is no tax-free allowance, no general capital gains tax, no inheritance tax and no stamp duty. Income is taxed from the first dollar, and the tax year runs from 1 April to 31 March.

Source: Inland Revenue tax rates for individuals. The 2026 Budget left these bands unchanged. On top comes the ACC earners’ levy, which funds accident cover, at 1.75% of earnings up to NZ$156,641 for the year to 31 March 2027.

On a salary of NZ$90,000, that is NZ$19,577.50 in income tax and NZ$1,575 in ACC levy, leaving NZ$68,847.50 before any KiwiSaver contribution.

Points that catch UK arrivals out:

• Get an IRD number before your first payday. Without one you are taxed at a penalty rate of 45%. Apply through Inland Revenue.
• New migrants get a four-year tax holiday on most overseas income. As a “transitional resident”, your UK rental income, interest, dividends and pensions are generally exempt from New Zealand tax for your first 48 months. Overseas employment income is not. This is a valuable window, so plan how to use it.
• After that, you are taxed on worldwide income. Overseas investments and pensions fall under rules that are quite different from the UK’s.
• Most employees never file a return. Tax is deducted through PAYE and Inland Revenue squares up automatically each year.
• Property is the exception to “no capital gains tax”. A residential property sold within two years of purchase is taxed on the gain, with an exemption for your main home.

Leaving the UK tax system

Tell HMRC you are going. Most people do this with form P85, which can also trigger a refund for the year you leave. You will still pay UK tax on UK income such as rent from a property you keep. A UK-New Zealand double taxation agreement stops the same income being taxed twice.

If you are keeping a UK home, a business or sizeable investments, take advice from an accountant who handles both countries before you move, not after.

Healthcare

New Zealand has a public health system much like the NHS, but whether you can use it in full depends on your visa. Hospital care is free for those who qualify; a visit to the GP is not.

You get the full range of publicly funded health services if you are:

• a citizen or the holder of a resident visa
• on a work visa that lets you stay for two years or more, counting time already spent in the country.

If your visa is shorter, such as a 12-month working holiday, you fall back on the UK reciprocal health agreement. It gives UK citizens treatment for conditions that need prompt attention, on the same terms as a New Zealander. It does not let you enrol with a GP practice for subsidised visits, so take out health insurance as well.

ACC: the part that surprises people

The Accident Compensation Corporation covers everyone in New Zealand for accidental injury, visitors included, whoever was at fault. It pays towards treatment, rehabilitation and, for workers, lost earnings. In exchange, you cannot sue for personal injury. ACC is funded by the earners’ levy on your pay and by levies on employers and vehicles.

What you still pay for

• GP visits. Adults pay a fee at each visit, lower once you enrol with a practice. Children under 14 are free at most practices.
• Prescriptions. A small charge per item for most adults.
• Dental care. Private for adults, free for children up to their 18th birthday.
• Ambulances. A part-charge applies in most regions for medical call-outs.

Private health insurance is optional. People mainly use it to avoid public waiting lists for non-urgent surgery and specialist appointments.

Schools and term dates

The New Zealand school year runs from late January to mid-December, in four terms, with the long summer holiday over Christmas. A child leaving a UK school in July lands halfway through the New Zealand year, so talk to the new school about year placement early.

Unlike Australia, one set of term dates applies to state schools nationwide. These are the dates for 2027.

Each school chooses its own first and last day of the year within those limits. The Ministry of Education publishes the official term dates.

What else differs from the UK:

• Starting age. Most children start on or just after their fifth birthday, not in a single September intake. School is compulsory from 6 to 16.
• Year groups. School runs from Year 1 to Year 13. Primary covers Years 1 to 6 or 8, some areas have intermediate schools for Years 7 and 8, and secondary runs from Year 9.
• Zoning. Popular state schools take children from a defined home zone, so choose your suburb and your school together.
• Fees. State schools charge no tuition to domestic students, though most ask for a voluntary donation. Children of residents qualify, and so do children of most work visa holders. Children of working holiday visa holders do not. Immigration New Zealand explains which visas give access to public services.
• State-integrated schools, many of them Catholic, follow the national curriculum but charge compulsory attendance dues.
• Qualifications. Senior pupils currently work towards NCEA in Years 11 to 13. The government is replacing it in stages over the next few years, so ask schools what your child’s year group will sit.

Every school is reviewed by the Education Review Office, and its reports are free to read.

Driving

New Zealanders drive on the left, and you can use a full UK car licence for up to 18 months from the day you arrive. After that you need a New Zealand licence, and for UK drivers the swap involves no driving test.

• The 18-month limit is a temporary extension from the usual 12 months, so check the current time limit before you rely on it. Motorcycle and truck licences still get 12 months.
• The UK is an “exempt country”. If you have held your full licence for two years or more, you convert with no theory or practical test.
• You apply in person at a licensing agent that handles overseas conversions, with your UK licence, proof of identity and an eyesight check. NZTA sets out how to convert a car licence.

Road rules worth knowing before your first drive:

• Speeds are in kilometres per hour. The usual limits are 50 km/h in towns and 100 km/h on the open road.
• The drink-drive limit is lower than in England and Wales, at 50mg of alcohol per 100ml of blood, and zero for drivers under 20.
• Journeys take longer than the map suggests. Outside the main cities, most highways are single carriageway, winding and hilly, with one-lane bridges where you give way.
• Cars need a warrant of fitness, the equivalent of an MOT, and annual registration.
• Car insurance is not compulsory, because ACC covers injuries, but you are still liable for damage to other people’s vehicles. Take out at least third-party cover.

Pensions

Pensions need more thought for New Zealand than for almost any other destination, because the New Zealand state pension is reduced by whatever UK State Pension you receive. Understand that before you spend money topping up your UK record.

Your UK State Pension

• It is paid in New Zealand, but frozen. You get no annual increases while you live there. The rate you first receive is the rate you keep. GOV.UK explains how your pension is affected abroad.
• You need 35 qualifying years for the full amount, and at least 10 to get anything. Check your forecast before you leave.
• Topping up from abroad became harder and dearer on 6 April 2026. The cheap Class 2 voluntary contributions are no longer available for time abroad. You can pay Class 3 only if you lived in the UK for 10 years in a row or paid 10 years of contributions. See voluntary National Insurance if you live abroad.

New Zealand Superannuation

NZ Super is a flat-rate state pension paid from age 65. It is not means-tested and does not depend on what you paid in, only on how long you have lived in the country.

• Residence. The requirement is rising in steps from 10 years to 20 years after age 20, depending on your date of birth. Anyone born from 1 July 1977 needs the full 20. Work and Income sets out who can get NZ Super.
• Your UK years can count. Under the social security agreement with the UK, time lived in the UK can be used to meet the residence test.
• Your UK State Pension is deducted. NZ Super is reduced by the amount of UK State Pension you receive. In practice most people end up with roughly the NZ Super rate in total, not both pensions added together.

So extra UK contributions may add little to your retirement income if you stay in New Zealand for good. They matter far more if you might return to the UK or retire elsewhere. Take advice on your own position.

KiwiSaver

KiwiSaver is the workplace savings scheme. From 1 April 2026 the default is 3.5% of pay from you and 3.5% from your employer, rising to 4% each on 1 April 2028. The government adds 25 cents for every dollar you put in, up to NZ$260.72 a year, unless you earn over NZ$180,000. Savings are locked in until 65, with an exception for buying a first home.

You can only join if you are entitled to live in New Zealand indefinitely, so most people on temporary work visas cannot. Inland Revenue has the current KiwiSaver rules.

Your UK workplace and private pensions

These can stay invested in the UK and be paid to you in New Zealand. If you would rather move them:

• A transfer must go to a scheme on HMRC’s recognised overseas list, or you face a UK tax charge of 40% or more. KiwiSaver schemes generally do not qualify, but a number of other New Zealand schemes do.
• Timing matters. A transfer made during your first four years of New Zealand tax residence is generally free of New Zealand tax. After that it is taxed, though since 1 April 2026 you can choose to have the receiving scheme pay a flat 28% from the transferred fund.
• Transferred money stays locked until the UK minimum pension age, currently 55 and rising to 57 from 6 April 2028.

Use an adviser qualified in both countries, and read GOV.UK on transferring to an overseas pension scheme first.

Shipping your home

New Zealand lets first-time migrants bring their household goods in free of duty and GST, and then inspects them as strictly as anywhere in the world. How well your shipment is prepared decides how quickly, and how cheaply, it clears.

Customs

• Goods you have personally owned and used before you leave come in free of duty and GST under the household effects concession, provided you are moving to New Zealand for the first time on a residence visa or a work visa issued for at least 12 months.
• New or unused items must be declared, and attract 15% GST and any duty.
• You declare the shipment on Customs form NZCS 218, backed by your passport, visa and a full packing list. A goods levy is charged on each consignment.
• You need to be in New Zealand when your goods arrive for the concession to apply.
• Sea freight takes around three months door to door, so plan what travels with you by air.

Biosecurity

The Ministry for Primary Industries (MPI) assesses every shipment and asks for its own declaration. Anything carrying soil, seeds, plant matter or insects can be cleaned, treated, sent back or destroyed at your cost. The items that most often cause trouble:

• garden tools, lawnmowers, outdoor furniture and plant pots
• bikes, golf clubs, walking boots, tents and fishing gear
• wooden furniture and ornaments showing signs of insect damage
• anything used around animals, from pet beds to riding tack
• vacuum cleaners that have not been emptied
• food of any kind.

Three habits prevent most delays. Clean every outdoor item thoroughly before packing day. Leave all food behind. And make sure the packing list describes each item properly, box by box. MPI explains what counts as a risk item.

Pets

Cats and dogs can come, but start at least seven months ahead.

• The UK is a Category 3 country, so every animal needs an MPI import permit, a rabies vaccination and blood test, and parasite treatments before travel.
• Pets must land at Auckland or Christchurch and spend at least 10 days in an MPI-approved quarantine facility. These are privately run, and you must book a place before you apply for the permit.
• New Zealand brought in a new import standard in 2026 and is tightening identity checks from April 2027, so follow MPI’s current guide to bringing cats and dogs step by step.

Some dog breeds are banned outright. Getting the order of the vet visits wrong can mean starting again, so use a specialist pet shipper.

Useful links

These are the official sources we point clients to. Rules change, so check them close to your move date.

This guide is general information for people planning a move, correct to the best of our knowledge in October 2026. It is not tax, pension, legal or immigration advice. Rules and figures change, so check the official sources linked above and take professional advice on your own circumstances.