Does New Zealand tax foreign income?

First 4 years after arrival: most foreign income exempt (transitional resident); then worldwide. In one line: first 4 years: 0% on most foreign income · up to 39% on NZ income.

Can I run an online business from New Zealand?

Effective tax about 33% with the cheapest legal set-up, which costs about USD 1,000 a year: work done in New Zealand is NZ income: up to 39%.

What is the catch in New Zealand?

Foreign shares taxed under FIF rules after the 4 years.

What residence or citizenship programmes does New Zealand have?

Active Investor Plus: about USD 3 million all-in for one person, ~6 months

Moving to New Zealand: tax, residence and real costs (2026)

New Zealand: first 4 years: 0% on most foreign income · up to 39% on NZ income. The cheapest route to residence is investor visa NZD 5 M, or skilled visas; 4-year exemption on foreign income: USD 3 million that stays yours (deposit, investment or funds shown) plus about USD 8,000 in fees, in about 6 months. Living costs about USD 2,100 a month for one person in Auckland, USD 1,100 in Avarua, and around USD 1,000 on a bare-minimum budget.

Key facts

Tax in one line	first 4 years: 0% on most foreign income · up to 39% on NZ income
Foreign income	first 4 years after arrival: most foreign income exempt (transitional resident); then worldwide
Gains · dividends	no general capital gains tax (property bright-line 2 years) · taxed
Wealth · inheritance tax	none · none
Cheapest residence	investor visa NZD 5 M, or skilled visas; 4-year exemption on foreign income
Money needed	USD 3 million that stays yours (deposit, investment or funds shown) plus about USD 8,000 in fees
Time	about 6 months
Doable yourself?	Use a licensed agent or lawyer
Days you must spend there	AIP: 21 days over 3 years
Citizenship	after 5 years of residence
Online business	33% effective, about USD 1,000 a year to run: work done in New Zealand is NZ income: up to 39%
Living (one person a month)	Auckland ~USD 2,100; bare minimum ~USD 1,000; family of four ~USD 4,050
Good for	no gains or inheritance tax; a safe haven far from conflicts
Common set-up	AIP visa + transitional resident years

Pros and cons

Pros	Cons
4 tax-free years on foreign income No inheritance tax, no general gains tax Safe, stable, far from conflicts	39% top rate later Remote Foreign-investment fund rules tax foreign shares on a deemed 5%

Programmes

Programme	All-in, one person	Months	Notes
Active Investor Plus	USD 3 million	6	NZ$5 M growth or NZ$10 M balanced (2025 reform).

Questions

How much does residence in New Zealand cost?: Investor visa NZD 5 M, or skilled visas; 4-year exemption on foreign income: USD 3 million that stays yours (deposit, investment or funds shown) plus about USD 8,000 in fees, about 6 months.
Does New Zealand tax foreign income?: First 4 years after arrival: most foreign income exempt (transitional resident); then worldwide. In one line: first 4 years: 0% on most foreign income · up to 39% on NZ income.
What does it cost to live in New Zealand?: Living costs about USD 2,100 a month for one person in Auckland, USD 1,100 in Avarua, and around USD 1,000 on a bare-minimum budget (based on livingcost.org, 2026).
Can I run an online business from New Zealand?: Effective tax about 33% with the cheapest legal set-up, which costs about USD 1,000 a year: work done in New Zealand is NZ income: up to 39%.
What is the catch in New Zealand?: Foreign shares taxed under FIF rules after the 4 years.
What residence or citizenship programmes does New Zealand have?: Active Investor Plus: about USD 3 million all-in for one person, ~6 months

Compare

Vanuatu: 0% on foreign income · 0% on local income

Compare all 53 places with your own income and budget →

Sources

https://www.immigration.govt.nz
https://www.ird.govt.nz
Living costs: based on livingcost.org (livingcost.org, June 2026), rounded