自住房不到一年变出租房同时屋主离开新西兰，五年后卖房需不需要交rlwt税？

能喝八两决不喝半斤

询问贴。

有pr，非公民。2019年一月买了第一套房子作为自住房。

一路在新西兰上学工作拼搏，终于有了家是很想长期稳定在这里的。可是由于各种原因，离开了新西兰，并且以后不太可能回来长住。所以这套房只有2019年上半年几个月是自己住，下半年开始就转为出租房了。人回了国，房子给房屋中介打理。一直到现在。

如果5年后卖房的话，根据我现在的情况，是不是还需要交rlwt税款？

ird官网信息指出只要是offshore RLWT person 就在rlwt deduction范围内。

网站：https://www.ird.govt.nz/property ... en-rlwt-is-deducted

又同时给出拿pr时offshore RLWT person的定义为：You have a New Zealand residence class visa granted by Immigration New Zealand and have been overseas for the last twelve or more months continuously (and you are not currently in New Zealand).

网站：https://www.ird.govt.nz/property ... people-who-pay-rlwt

求各位朋友指点迷津，感谢。

moonIlight2013

好像只有一套唯一住房，你离开新西兰随时都可以卖的，好像不收税的。不管是否到五年。我大概记得这样。你卖房子一定要通过律师过户的，现在根本不用关心这些，反正你要卖。现在还是多关注市场行情吧。这些小事情。

能喝八两决不喝半斤

moonIlight2013 发表于 2021-1-24 18:14
好像只有一套唯一住房，你离开新西兰随时都可以卖的，好像不收税的。不管是否到五年。我大概记得这样。你卖 ...

感谢这位朋友的帮助。的确是新西兰的唯一一套住房。请问您是从哪个渠道了解这块信息的？

moonIlight2013

能喝八两决不喝半斤 发表于 2021-1-24 18:20
感谢这位朋友的帮助。的确是新西兰的唯一一套住房。请问您是从哪个渠道了解这块信息的？ ...

我不是做房地产的，我也是听一个朋友说的。仅供参考，还是那句话。卖房子的律师最权威。

新西兰这里类似你情况多了，他们本土KIWI卖了房子去澳洲打拼的多了，就一套房子收税有点不合理。

能喝八两决不喝半斤

moonIlight2013 发表于 2021-1-24 18:22
我不是做房地产的，我也是听一个朋友说的。仅供参考，还是那句话。卖房子的律师最权威。

新西兰这里类似 ...

好的，我再多多咨询一下，感谢

lodn

     跌了，贴本卖不需要交税

能喝八两决不喝半斤

lodn 发表于 2021-1-24 18:38
跌了，贴本卖不需要交税

您好。我问的肯定是在盈利的情况下，没说一定会盈利。

rzrljb

官网说得很清楚了，别人说的不算数的，你这个肯定要交，除非你卖的时候提前回新西兰住1年

能喝八两决不喝半斤

rzrljb 发表于 2021-1-24 21:08
官网说得很清楚了，别人说的不算数的，你这个肯定要交，除非你卖的时候提前回新西兰住1年 ...

您好，您请看一下有一个括号(and you are not currently in New Zealand).

官网这里说得就不太清楚。我理解的是要么在新西兰住够12个月但是人现在不在新西兰也是可以的，要么没住够12个月但是人在新西兰也是可以的。或者两个条件都满足那更可以。

您觉得呢？

rzrljb

能喝八两决不喝半斤 发表于 2021-1-24 23:18
您好，您请看一下有一个括号(and you are not currently in New Zealand).

官网这里说得就不太清楚。我 ...

我查了一下律师的说法，有一个Exemption
A Certificate of Exemption can be applied for in the following circumstances:

If the offshore Vendor is disposing of their main home;
你这个算main home

能喝八两决不喝半斤

rzrljb 发表于 2021-1-25 09:08
我查了一下律师的说法，有一个Exemption
A Certificate of Exemption can be applied for in the followi ...

您好，按照我的理解是这样的。exemption只是在五年内明线测试不通过的情况下才有必要。您可以详细看看这里 https://www.ird.govt.nz/property/buying-and-selling-residential-property/residential-land-withholding-tax/certificate-of-exemption-from-rlwt

The main home exclusion is the tax exemption for income earned from the sale of a main home.

If you buy and sell your main home within 5 years (2 years if the property was acquired on or after 1 October 2015 through to 28 March 2018 inclusive), the income you earn from the sale of the property is not taxable if you used:

the property as your main home more than 50% of the time while you owned it
more than 50% of the area of the property as your main home. This includes the yard, gardens, garage, pool areas and tennis courts, etc.


也就是说自住房只要满足以上要求的，即使不通过5年明线测试，也可以不交税。

按照我的情况，我想在5年后买卖，所以并不会掉进这种condition里。

您觉得呢？

rzrljb

能喝八两决不喝半斤 发表于 2021-1-25 15:14
您好，按照我的理解是这样的。exemption只是在五年内明线测试不通过的情况下才有必要。您可以详细看看这 ...

过了5年就不用明线了

能喝八两决不喝半斤

rzrljb 发表于 2021-1-25 15:51
过了5年就不用明线了

您好，这就是我帖子里问的。即使是off shore person，五年后卖房还需不需要交rlwt税。因为官网写的很不清楚，让人搞不懂到底是AND还是OR逻辑。

Lease

As per IRD website:

When you're an offshore RLWT person selling a New Zealand residential property, RLWT is deducted when:

-a sale amount is paid or payable on or after 1 July 2016
-the property sold is in New Zealand and defined as a residential land
the seller:
-purchased the property on or after 1 October 2015 through to 28 March 2018 inclusive and owned the property for less than two years before selling
-purchased the property on or after 29 March 2018 and owned the property for less than five years before selling
-is an offshore RLWT person.

https://www.ird.govt.nz/property/buying-and-selling-residential-property/residential-land-withholding-tax/when-rlwt-is-deducted


Offshore RLWT person - individual

You are an individual who is is an offshore RLWT person when any of the following apply.

• -You're a New Zealand citizen and you've been overseas for the last three or more years continuously (and you are not currently in New Zealand).
• -You have a New Zealand residence class visa granted by Immigration New Zealand and have been overseas for the last twelve or more months continuously (and you are not currently in New Zealand).
• -You are not a New Zealand citizen and you do not have a New Zealand residence class visa granted by Immigration New Zealand (you can be in or out of New Zealand).
  

https://www.ird.govt.nz/property/buying-and-selling-residential-property/residential-land-withholding-tax/offshore-people-who-pay-rlwt



As per the IRD explanation, LZ:

-have a New Zealand residence class visa granted by Immigration New Zealand and have been overseas for the last twelve or more months continuously. So you are an offshore RLWT person. BUT YOU
-purchased the property on or after 29 March 2018 and owned the property for MORE than five years before selling.

Therefore RLWT should not be deducted when you sell the property.

能喝八两决不喝半斤

Lease 发表于 2021-1-25 17:22
As per IRD website:

When you're an offshore RLWT person selling a New Zealand residential property, ...

您好，非常感谢您的热心帮助。我想确定的的确就是as an offshore rlwt person 五年后卖房是否仍需缴税。按照您的理解那的确应该是不用了的。

给一个大大的nice。