Oceania & Pacific · Australasia
New Zealand
The only genuinely first-world investor residency in the hemisphere that asks for almost no physical presence, wrapped around a four-year exemption on foreign income and no general capital gains tax — provided the family understands what happens in year five.
Tax position
- Income tax (top)
- 39% on income over NZD 180,000
- Capital gains
- no general capital gains tax; but the 2-year bright-line test taxes residential property, and the FIF regime taxes offshore portfolios on a deemed basis
- Wealth tax
- none
- Inheritance tax
- none — estate duty abolished 1992, gift duty abolished 2011
- Special regime
- Transitional resident exemption: roughly 4 years free of NZ tax on most foreign-source income, once per lifetime
- Territorial
- No — worldwide income taxed
- CFC rules
- Yes
- Exit tax
- No
- CRS
- Participating
Closed — listed so you do not chase them
Is New Zealand actually right for your family?
We will tell you if it is not. That is the whole service.