Moving to New Zealand: taxes, residence and life
How to become tax resident in New Zealand: personal, dividend and corporate tax, 7 residence programmes, days needed, climate, safety and economy — compared with 194 countries.
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. The economy grew +0.5% in 2025; the IMF forecasts 2% for 2026. Its passport opens about 162 countries without a visa in advance. Security: No conflict exposure.
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. |
| 税務上の居住地 | 到着時から — Permanent place of abode in NZ (home + strong ties) → resident from arrival; or 183 days in 12 months (backdated) |
| あなたのルート | 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) |
| 旅券 | 162 か国へビザ免除または到着ビザで渡航可能 |
| Economic growth | +0.5% (2025), forecast 2% (2026) |
| 気候区分 | temperate oceanic · 14.9° / 24.2° (Auckland) |
| 戦争・紛争 | none — No conflict exposure |
| すべての自然災害 | 5.8/10 |
| 銀行の健全性 | 8.5/10 · AA+ |
| 財産の保護 | 8.5/10 |
| 冬の住宅の暖かさ | 4.5/10 |
Residence programmes in New Zealand
- Active Investor Plus Visa – Growth category — 投資額 CHF 2'350'000 · open · 2026-10
- Active Investor Plus Visa – Balanced category — 投資額 CHF 4'700'000 · open · 2026-10
- Business Investor Work Visa — 投資額 CHF 470'000 · open · 2026-10
- Temporary Retirement Visitor Visa — 投資額 CHF 352'500 · open · 2026-10
- Skilled Migrant Category / Accredited Employer Work Visa — employment · open · 2026-10
- Visitor Visa / NZeTA with remote work (digital nomad) — digitalNomad · open · 2026-10
- Partner / Dependent Child Resident & Work Visas — family · open · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in New Zealand to become tax resident?
到着時から. 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
General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.