# Transitional Tax Status and self-employment



## leehod (Jan 12, 2019)

If I came from the UK and worked as a freelance software developer (sole trader) in NZ, would I be eligible for transitional tax residence and 0% tax on my freelance activity assuming all my clients are in the UK? Or would this not count as foreign-sourced income despite the location of the client, because the freelancing was done whilst residing in NZ?

Could I even register as self-employed in NZ without a skilled independent visa anyhow?


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## TB Tax (Feb 20, 2019)

Unsure of visa aspect, but from an income tax perspective the income would not qualify for exemption under the transitional residence rules as it is employment or self employment income ...which falls outside of the exemption generally, and in your case being performed in NZ, would be considered NZ sourced income (i.e. not foreign) anyway. Sorry!


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