NZ Superannuation Overseas: Can You Keep Payments in Vietnam?
Yes, through general portability. Your payment depends on how long you lived in New Zealand between ages 20 and 65. Here is exactly how it works, what you will receive, and why Vietnam stretches your NZ Super further than almost anywhere else.
For Kiwi retirees attracted by Vietnam's low cost of living, warm climate, and vibrant culture, one question sits at the top of the list: will I lose my NZ Super if I move? The answer is no, you will not lose it entirely, but the amount you receive and the rules you must follow depend on how long you plan to be away and how long you lived in New Zealand during your working life.
This guide covers every detail a New Zealand retiree needs to know about receiving NZ Superannuation while living in Vietnam: the general portability formula, the critical 26-week threshold, current payment rates, KiwiSaver access, tax on both sides, how far your pension stretches in Vietnamese cities, and how to combine retirement in Vietnam with significant healthcare and dental savings.
1. The Short Answer
Yes, you can receive NZ Super while living in Vietnam. Because New Zealand and Vietnam do not have a social security agreement, the general portability rules apply. Under general portability, your NZ Super is paid overseas at a reduced rate based on the proportion of your life between ages 20 and 65 that you were resident in New Zealand.
If you spent all 45 of those years in New Zealand, you receive 100% of the relevant domestic rate. If you spent 35 of those years in New Zealand, you receive approximately 77.8%. The formula is straightforward, but the paperwork and timing requirements are strict. You must apply to Work and Income International Services at least 6 weeks before you leave.
Key Points at a Glance
Short trips (under 26 weeks): Your full NZ Super continues. No reduction, no application needed (if NZ Super is your only Work and Income payment).
Permanent moves or stays over 26 weeks: You must apply in advance. Your payment switches to the portable pension rate, which is proportional to your NZ residence between ages 20 and 65.
Supplements stop: Winter Energy Payment, Accommodation Supplement, Disability Allowance, and all other supplementary payments cease when you move overseas.
No NZ tax: Portable pension payments are not taxed in New Zealand. You may owe Vietnamese income tax.
2. How General Portability Works
New Zealand has bilateral social security agreements (SSAs) with only 11 countries: Australia, the United Kingdom, the Netherlands, Canada, Greece, Ireland, Denmark, Jersey, Guernsey, Malta, and South Korea. Vietnam is not among them. For every other country in the world, including Vietnam, NZ Super is paid overseas under general portability rules set out in section 26 of the New Zealand Superannuation and Retirement Income Act 2001.
The Portability Formula
The numerator is the total number of years (and fractions of years) you were ordinarily resident in New Zealand between your 20th and 65th birthdays. Periods spent overseas during those years, even for holidays, generally do not count as NZ residence, though there are limited exceptions for people who were employed overseas while their employer deducted NZ income tax. Work and Income calculates this figure based on your residence history.
What Counts as "Residence"?
Residence means you were both physically present in New Zealand and had your permanent home there. Visiting New Zealand for holidays while living overseas does not count. Conversely, overseas holidays taken while you normally live in New Zealand do not break your residence. Work and Income assesses this on a case-by-case basis. If your history is complex (you emigrated and returned, or spent extended periods abroad), contact International Services early for an assessment.
Calculating your portable pension rate requires documenting your full NZ residence history between ages 20 and 65.
3. The 26-Week Rule
The 26-week threshold is the most important boundary in NZ Super portability. The rules are different depending on which side of it you fall.
Under 26 Weeks: Full Rate Continues
If you leave New Zealand for 26 weeks or less, your full NZ Super continues at the domestic rate. If NZ Super is your only Work and Income payment, you do not even need to notify them. However, certain supplementary payments have shorter cut-off periods: Winter Energy Payment stops after 4 weeks of absence, and the Accommodation Supplement stops when you leave if your accommodation costs in New Zealand cease.
Over 26 Weeks: Portable Pension Applies
If you intend to stay overseas for more than 26 weeks (or intend to live overseas permanently), you must apply to Work and Income International Services before you leave. Your payment converts to the portable pension rate. You must apply at least 6 weeks before departure. If you fail to apply and leave anyway, your NZ Super will stop entirely after 26 weeks and you may face repayment obligations.
4. Current NZ Super Rates (2025-2026)
NZ Super rates are adjusted annually on 1 April to reflect changes in average wages and inflation. The following table shows the rates effective from 1 April 2025 to 31 March 2026, after tax at the standard "M" tax code (which applies when NZ Super is your only income). Note that the portable pension paid overseas is not taxed in New Zealand, so the gross (before-tax) rate is the relevant starting point for the portability calculation.
| Living Situation | After-Tax Fortnightly (NZD) | After-Tax Weekly (NZD) | After-Tax Annual (NZD) |
|---|---|---|---|
| Single, living alone | $1,076.84 | $538.42 | ~$27,995 |
| Single, sharing accommodation | $994.00 | $497.00 | ~$25,844 |
| Couple (each, both qualify) | ~$828.00 | ~$414.00 | ~$21,528 |
Source: Work and Income / Sorted.org.nz. Rates are after tax at code "M". From April 2026, rates will increase again (typically 2-4% based on wage indexation).
5. How to Calculate Your Portable Pension
The table below models portable pension amounts for a single person living alone at the current (2025-2026) rate, based on different NZ residence histories. Remember that the calculation uses the gross (before-tax) rate, and the portable pension is then paid without NZ tax deducted.
| Years in NZ (Ages 20-65) | Proportion | Approx. Fortnightly (NZD) | Approx. Monthly (NZD) | Approx. Monthly (USD) |
|---|---|---|---|---|
| 45 (full) | 100% | ~$1,077 | ~$2,334 | ~$1,716 |
| 40 | 88.9% | ~$957 | ~$2,074 | ~$1,525 |
| 35 | 77.8% | ~$838 | ~$1,816 | ~$1,335 |
| 30 | 66.7% | ~$718 | ~$1,556 | ~$1,144 |
| 25 | 55.6% | ~$599 | ~$1,298 | ~$954 |
| 20 | 44.4% | ~$478 | ~$1,036 | ~$762 |
Estimates based on the single living alone rate. USD conversion: 1 NZD = 0.7353 USD (1 USD = 1.36 NZD, March 2026). Work and Income calculates the exact figure; these are indicative only.
6. KiwiSaver Overseas
KiwiSaver is separate from NZ Super and operates under different rules. Once you turn 65 and have been a KiwiSaver member for at least 5 years, you can withdraw your full balance as a lump sum. There is no restriction on where you live when you make the withdrawal.
Key KiwiSaver Points for Overseas Retirees
KiwiSaver withdrawals after age 65 are not taxed in New Zealand. However, Vietnam may treat the withdrawal as assessable income under Vietnamese personal income tax rules. If you plan a large lump-sum withdrawal, seek advice from both a New Zealand and a Vietnamese tax professional. You can also make partial withdrawals over multiple years to manage your tax position.
If you move overseas permanently, you may be eligible for a permanent emigration withdrawal from KiwiSaver, provided you have lived outside New Zealand for at least 12 months. Note that the government's member tax credit contribution stops when you leave New Zealand, and your employer contributions also cease if you leave employment.
7. Tax Implications
New Zealand Side
NZ Super paid overseas under general portability is not subject to New Zealand income tax. Work and Income will send you a tax certificate every April to your overseas address (also available in MyMSD). If you have other NZ-sourced income (rental property, interest, dividends), that income remains taxable in New Zealand under normal rules.
Vietnam Side
Vietnam taxes worldwide income of tax residents. You become a Vietnamese tax resident if you are present in Vietnam for 183 days or more in a calendar year, or if you have a registered permanent residence. Vietnamese personal income tax (PIT) is progressive with rates from 5% to 35%.
| Taxable Income (VND/month) | Tax Rate | Approx. USD Equivalent |
|---|---|---|
| Up to 5 million | 5% | Up to ~$200 |
| 5-10 million | 10% | $200-$400 |
| 10-18 million | 15% | $400-$720 |
| 18-32 million | 20% | $720-$1,280 |
| 32-52 million | 25% | $1,280-$2,080 |
| 52-80 million | 30% | $2,080-$3,200 |
| Over 80 million | 35% | Over $3,200 |
No Double Tax Agreement
New Zealand and Vietnam do not have a double tax agreement (DTA). This is an important gap. It means there is no treaty mechanism to allocate taxing rights or provide foreign tax credits between the two countries. In practice, because New Zealand does not tax the portable pension, only Vietnamese tax would apply to that income. But for other income streams (NZ rental income, KiwiSaver withdrawals, investment returns), the absence of a DTA means you could theoretically face taxation in both countries without treaty relief.
8. How Far NZ Super Goes in Vietnam
This is where the Vietnam retirement proposition becomes compelling. NZ Super was designed to cover basic living costs in one of the world's most expensive countries. In Vietnam, that same payment covers basic living costs and a comfortable lifestyle with room to spare.
Vietnam's low cost of living means your NZ Super stretches dramatically further than at home, especially for food, accommodation, and healthcare.
| Expense Category | Vietnam (USD/month) | New Zealand (USD/month) |
|---|---|---|
| Rent (1-bed apartment, city centre) | $300-$500 | $1,000-$1,500 |
| Rent (1-bed, outside centre) | $200-$350 | $750-$1,100 |
| Groceries | $100-$180 | $350-$500 |
| Eating out (daily local meals) | $90-$150 | $400-$600 |
| Utilities (electric, water, internet) | $60-$120 | $180-$280 |
| Transport (Grab rides/motorbike) | $30-$70 | $150-$250 |
| Health insurance (expat plan) | $80-$200 | Included in public system |
| Total (comfortable lifestyle) | $800-$1,200 | $2,800-$4,200 |
A Kiwi retiree receiving the full portable rate of approximately NZD $2,334 per month (about USD $1,716) can comfortably cover all living expenses in cities like Da Nang, Hanoi, or Ho Chi Minh City and still have USD $500-$900 remaining each month for travel, savings, or discretionary spending. Even at a reduced portable rate (say 75%, or ~USD $1,287/month), Vietnam remains affordable. At home, that same payment would barely cover rent in Auckland or Wellington.
The Purchasing Power Multiplier
Based on aggregate cost-of-living data, your NZ Super has approximately 2.5 to 3 times the purchasing power in Vietnam compared to New Zealand. A retiree living on NZ Super alone in Auckland is stretched thin. The same retiree in Da Nang lives comfortably with money left over for travel and healthcare. See our guide to hidden costs to budget realistically.
9. Healthcare & Dental Savings
One of the most significant financial advantages of retiring in Vietnam is healthcare cost savings. New Zealand's public healthcare system does not cover retirees living overseas. You will need private health insurance, but Vietnam's medical and dental costs are so much lower than New Zealand's that even out-of-pocket payments are often less than your NZ co-payments at home.
| Procedure | New Zealand (NZD) | Vietnam (USD) | Saving |
|---|---|---|---|
| GP Consultation | $50-$80 | $10-$25 | ~75% |
| Dental Clean & Check | $150-$280 | $20-$45 | ~85% |
| Dental Filling | $200-$400 | $25-$50 | ~88% |
| Zirconia Crown | $1,600-$2,500 | $200-$400 | ~85% |
| Root Canal (molar) | $1,500-$2,800 | $150-$300 | ~88% |
| Dental Implant (Korean brand, all-incl.) | $3,500-$5,500 | $700-$950 | ~80% |
| Dental Implant (European brand, all-incl.) | $4,500-$7,000 | $1,000-$1,500 | ~78% |
| All-on-4 (per arch, zirconia) | $25,000-$45,000 | $7,000-$9,000 | ~78% |
| Porcelain Veneers (per tooth) | $1,200-$2,000 | $250-$450 | ~80% |
For retirees who deferred dental treatment in New Zealand due to cost, Vietnam offers the opportunity to address everything, from routine cleaning through to implants and full-arch restoration, at a fraction of the NZ price. SmileJet lists 2,000+ verified clinics across Vietnam with transparent pricing, verified patient reviews, and English-speaking staff.
10. How to Apply for Portable NZ Super
Step 1: Contact International Services (6+ Weeks Before Departure)
Call Work and Income International Services on 0800 777 227 (from NZ) or +64 4 978 1180 (from overseas). Tell them you plan to live in Vietnam. They will assess your eligibility and calculate your portable rate based on your NZ residence history.
Step 2: Complete the Application Form
You will need to complete the "New Zealand Application for Payments Overseas" form. Key documents required: your passport, flight itinerary or departure date, proof of your overseas bank account (if you want payments deposited there), and your full residence history in New Zealand.
Step 3: Choose Your Bank Account
Payments can be deposited into either your New Zealand bank account or an overseas bank account. If you choose an overseas account, do not close your NZ account until you have confirmed the first overseas deposit has arrived. Payments are made fortnightly, the same as domestic NZ Super.
Step 4: Understand What Stops
When you move overseas, the following payments cease: Winter Energy Payment (after 4 weeks), Accommodation Supplement, Temporary Additional Support, Disability Allowance, and your SuperGold Card benefits. Only the base NZ Super portable pension continues.
11. Pre-Departure Checklist for Kiwi Retirees
| # | Action | Timeframe | Contact |
|---|---|---|---|
| 1 | Contact Work and Income International Services to apply for portable NZ Super | 6+ weeks before departure | 0800 777 227 |
| 2 | Get professional tax advice covering both NZ and Vietnamese tax obligations | 3+ months before departure | NZ tax adviser with international experience |
| 3 | Review KiwiSaver strategy: staged withdrawals vs lump sum, tax implications in Vietnam | 3+ months before departure | KiwiSaver provider + tax adviser |
| 4 | Arrange health insurance: NZ public healthcare does not cover you overseas | Before departure | International health insurer |
| 5 | Set up banking: decide NZ vs overseas account for pension deposits; consider Wise or similar for low-fee currency conversion | Before departure | Your bank + Wise |
| 6 | Notify Inland Revenue of your change in tax residency status | Before departure | Inland Revenue (IRD) |
| 7 | Check Vietnam visa requirements: 45 days visa-free, 90-day e-visa available | Before departure | Vietnam Immigration |
| 8 | Register with SafeTravel so MFAT can reach you in emergencies | Before departure | safetravel.govt.nz |
| 9 | Get a Vietnam SIM card or eSIM for connectivity on arrival | Before/on arrival | Airalo, Viettel, VinaPhone |
| 10 | Arrange dental treatment quotes to address any deferred dental work at Vietnam prices | Before departure | SmileJet free quote |
12. Frequently Asked Questions
Can I receive NZ Super while living in Vietnam?
Yes. New Zealand and Vietnam do not have a social security agreement, so the general portability rules apply. You can receive NZ Super overseas at a rate proportional to the years you lived in New Zealand between ages 20 and 65 divided by 45. You must apply to Work and Income International Services at least 6 weeks before departure.
How much NZ Super will I receive in Vietnam?
Your portable rate = (years of NZ residence between ages 20-65 / 45) times the full domestic rate. For a single person living alone with 40 qualifying years, this is approximately NZD $957 per fortnight (88.9% of the full $1,076.84). With 30 years, approximately NZD $718 per fortnight (66.7%). Work and Income calculates the exact figure.
What is the 26-week rule?
If you leave NZ for 26 weeks or less, your full NZ Super continues without reduction. If you stay overseas longer than 26 weeks, your full NZ Super stops and you receive only the portable rate (if you applied in advance). Extending beyond 26 weeks voluntarily without prior application may require you to repay the full 26 weeks of payments.
Does New Zealand have a social security agreement with Vietnam?
No. NZ has SSAs with only 11 countries: Australia, the UK, the Netherlands, Canada, Greece, Ireland, Denmark, Jersey, Guernsey, Malta, and South Korea. Vietnam is not among them. NZ and Vietnam also do not have a double tax agreement.
Can I access KiwiSaver while living in Vietnam?
Yes. Once you are 65 and have been a KiwiSaver member for at least 5 years, you can withdraw your balance regardless of where you live. Withdrawals are not taxed in NZ but may be taxable in Vietnam. You can also apply for a permanent emigration withdrawal after 12 months overseas. Consider staged withdrawals to manage the tax impact.
Will I pay tax on NZ Super in Vietnam?
NZ Super paid overseas under general portability is not taxed in New Zealand. Vietnam taxes worldwide income of tax residents (183+ days per year). NZ Super income would be subject to Vietnamese PIT at progressive rates from 5% to 35%. Because there is no NZ-Vietnam DTA, there is no treaty relief, but in practice only Vietnamese tax applies since NZ does not tax the portable pension.
What supplements do I lose when I move overseas?
All supplementary payments stop: Winter Energy Payment (after 4 weeks of absence), Accommodation Supplement, Temporary Additional Support, Disability Allowance, and SuperGold Card benefits. Only the base NZ Super portable pension continues overseas.
How far does NZ Super go in Vietnam?
Vietnam's cost of living is approximately one-third of New Zealand's. The full portable rate of ~NZD $2,334/month (USD $1,716) comfortably covers rent, food, utilities, transport, and healthcare in cities like Da Nang or Hanoi, with money left over. Even at 75% portability (~USD $1,287/month), Vietnam is affordable. For context, one-bedroom apartments in Da Nang rent for USD $300-$500 per month and a full meal at a local restaurant costs USD $2-$5.