移居New Zealand：税收、居留与生活
如何成为New Zealand的税务居民：个人税、股息税与企业税、7个居留项目、税务居民要求及气候。了解基本情况并比较各居留途径。
税收
在New Zealand，最高所得税率为39%，股息税最高为15.3%，企业税为28%。 新移民可适用特殊制度（0%）：4-year transitional exemption on most foreign income for new migrants.
如何移居并成为税务居民
在New Zealand一旦入境并取得居所（Permanent place of abode in NZ (home + strong ties) → resident from arrival; or 183 days in 12 months (backdated)），即可自抵达起成为税务居民。 典型途径是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) New Zealand目前有7个开放的居留项目——见下方列表。
当地生活
Auckland属temperate oceanic气候，冬季最高气温约14.9 °C，夏季最高气温约24.2 °C。
关键事实
| 最高所得税率 | 39% |
|---|---|
| 股息税 | 15.3% |
| 企业税 | 28% |
| 新移民特殊制度 | 0% — 4-year transitional exemption on most foreign income for new migrants. |
| 税务居所 | 自抵达起 — Permanent place of abode in NZ (home + strong ties) → resident from arrival; or 183 days in 12 months (backdated) |
| 您的路径 | 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) |
| 气候类型 | temperate oceanic · 14.9° / 24.2° (Auckland) |
| 兵役 | 无 |
| 因持有护照而纳税 | 无 — Residence-based taxation; citizens abroad not taxed on foreign income |
| 能否放弃？ | 允许 — Application to DIA |
| 护照声誉（银行、制裁） | 低风险 — Standard KYC; widely accepted by Swiss/international banks |
New Zealand的居留项目
Active programmes
- Active Investor Plus Visa – Growth category — 投资 CHF 2'350'000 · 2026-10
Rules clarified Aug 2026 (fund transfers, borrowed/gifted funds)
- Active Investor Plus Visa – Balanced category — 投资 CHF 4'700'000 · 2026-10
- Business Investor Work Visa — 投资 CHF 470'000 · 2026-10
Opened 24 Nov 2025, replacing the Entrepreneur Work Visa
- Temporary Retirement Visitor Visa — 投资 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
常见问题
在New Zealand需要停留多少天才能成为税务居民？
自抵达起. 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
在New Zealand要缴多少税？
在New Zealand，最高所得税率为39%，股息税最高为15.3%，企业税为28%。
New Zealand提供哪些居留项目？
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
移居New Zealand的通常方式是什么？
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)
与邻近国家比较
Afghanistan · Armenia · Australia · Azerbaijan · Bangladesh · Bhutan · Cambodia · China · Fiji · Georgia · Hong Kong · India
本站内容仅为一般性信息，不构成税务、法律、移民、投资或财务建议，也不构成客户关系。数据经简化，仅供参考，可能已过时。行动前请务必向相关国家的官方机构及持牌专业人士核实。合作伙伴链接（如有）均有标注，我们可能因此获得佣金。