Moving to New Zealand: taxes, residence and life
How to become tax resident in New Zealand: personal, dividend and corporate tax, 7 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
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
| Top income tax | 39% |
|---|---|
| Dividend tax | 15.3% |
| Corporate tax | 28% |
| Special regime for newcomers | 0% — 4-year transitional exemption on most foreign income for new migrants. |
| Residenza fiscale | dall'arrivo — Permanent place of abode in NZ (home + strong ties) → resident from arrival; or 183 days in 12 months (backdated) |
| Via di residenza tipica | 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) |
| Tipo di clima | temperate oceanic · 14.9° / 24.2° (Auckland) |
Residence programmes in New Zealand
Active programmes
- Active Investor Plus Visa – Growth category — Investimento CHF 2'350'000 · 2026-10
Rules clarified Aug 2026 (fund transfers, borrowed/gifted funds)
- Active Investor Plus Visa – Balanced category — Investimento CHF 4'700'000 · 2026-10
- Business Investor Work Visa — Investimento CHF 470'000 · 2026-10
Opened 24 Nov 2025, replacing the Entrepreneur Work Visa
- Temporary Retirement Visitor Visa — Investimento 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
Plan your residence route
Frequently asked questions
How many days do I need to spend in New Zealand to become tax resident?
dall'arrivo. 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
Solo informazione generale – non è consulenza fiscale, legale, migratoria, d'investimento o finanziaria, né un rapporto con il cliente. Dati semplificati, indicativi e forse non aggiornati. Verificate sempre con l'autorità ufficiale e un professionista abilitato del paese prima di agire. Eventuali link partner sono indicati e possono generarci un compenso.