Latitax

Not a Latitax destination

New Zealand

New residents (and returners away 10+ years) get a 4-year transitional resident exemption on most foreign investment income and gains, and there is no general capital gains, wealth or inheritance tax.

Income tax, top rate

Secondary

39%

Top rate above NZD 180,000.

Source: PwC Worldwide Tax Summaries - New Zealand · checked 2026-09-29

Capital gains

Secondary

No general CGT

No comprehensive CGT; the bright-line test taxes some residential property sales, and offshore portfolio shares can be taxed on a deemed return under the FIF rules.

Source: PwC Worldwide Tax Summaries - New Zealand · checked 2026-09-29

Corporate

Secondary

28%

Source: PwC Worldwide Tax Summaries - New Zealand · checked 2026-09-29

Inheritance

Secondary

None

Source: PwC Worldwide Tax Summaries - New Zealand · checked 2026-09-29

Wealth tax

Secondary

None

Source: PwC Worldwide Tax Summaries - New Zealand · checked 2026-09-29

VAT

Secondary

15% GST

Source: PwC Worldwide Tax Summaries - New Zealand · checked 2026-09-29

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  1. s1PwC Worldwide Tax Summaries - New Zealandsecondary · checked 2026-09-29
  2. s2GOV.UK - Tax treatiesprimary · checked 2026-09-29