Umzug nach New Zealand: Steuern, Aufenthalt und Leben
So werden Sie in New Zealand steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 7 Aufenthaltsprogramme, Anforderungen an die Steueransässigkeit und Klima. Grundlagen verstehen und Aufenthaltswege vergleichen.
Taxes
In New Zealand the top income tax rate is 39%, dividends are taxed at up to 15.3% and companies pay 28% corporate tax. Newcomers may use a special regime (0%): 4-year transitional exemption on most foreign income for new migrants.
How to move and become tax resident
You can become tax resident in New Zealand from arrival once you take up residence (Permanent place of abode in NZ (home + strong ties) → resident from arrival; or 183 days in 12 months (backdated)). The typical route is Active Investor Plus – Growth (NZD 5m over 3 yrs): Invest NZD 5m in growth assets (managed funds/direct) for 3 yrs; health, character; no English or age test (2025 rules) There are 7 open residence programmes in New Zealand — see the list below.
Living there
Auckland has a temperate oceanic climate with winter highs around 14.9 °C and summer highs around 24.2 °C.
Key facts
| Höchste Einkommenssteuer | 39% |
|---|---|
| Dividendensteuer | 15.3% |
| Gewinnsteuer | 28% |
| Sonderregime für Zuzüger | 0% — 4-year transitional exemption on most foreign income for new migrants. |
| Steuerliche Ansässigkeit | ab Zuzug — Permanent place of abode in NZ (home + strong ties) → resident from arrival; or 183 days in 12 months (backdated) |
| Typischer Aufenthaltsweg | Active Investor Plus – Growth (NZD 5m over 3 yrs) — Invest NZD 5m in growth assets (managed funds/direct) for 3 yrs; health, character; no English or age test (2025 rules) |
| Klimatyp | temperate oceanic · 14.9° / 24.2° (Auckland) |
Aufenthaltsprogramme in New Zealand
Aktive Programme
- Active Investor Plus Visa – Growth category — Investition CHF 2'350'000 · 2026-10
Rules clarified Aug 2026 (fund transfers, borrowed/gifted funds)
- Active Investor Plus Visa – Balanced category — Investition CHF 4'700'000 · 2026-10
- Business Investor Work Visa — Investition CHF 470'000 · 2026-10
Opened 24 Nov 2025, replacing the Entrepreneur Work Visa
- Temporary Retirement Visitor Visa — Investition CHF 352'500 · 2026-10
- Skilled Migrant Category / Accredited Employer Work Visa — employment · 2026-10
- Visitor Visa / NZeTA with remote work (digital nomad) — digitalNomad · 2026-10
Remote-work allowance introduced 27 Jan 2025
- Partner / Dependent Child Resident & Work Visas — family · 2026-10
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in New Zealand to become tax resident?
ab Zuzug. Permanent place of abode in NZ (home + strong ties) → resident from arrival; or 183 days in 12 months (backdated) Transitional residents: 4 yrs most foreign income exempt
How much tax will I pay in New Zealand?
In New Zealand the top income tax rate is 39%, dividends are taxed at up to 15.3% and companies pay 28% corporate tax.
Which residence programmes does New Zealand offer?
Active Investor Plus Visa – Growth category (CHF 2'350'000); Active Investor Plus Visa – Balanced category (CHF 4'700'000); Business Investor Work Visa (CHF 470'000); Temporary Retirement Visitor Visa (CHF 352'500); Skilled Migrant Category / Accredited Employer Work Visa
What is the usual way to move to New Zealand?
Active Investor Plus – Growth (NZD 5m over 3 yrs). Invest NZD 5m in growth assets (managed funds/direct) for 3 yrs; health, character; no English or age test (2025 rules)
Compare with nearby countries
Afghanistan · Armenia · Australia · Azerbaijan · Bangladesh · Bhutan · Cambodia · China · Fiji · Georgia · Hong Kong · India
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.