Learn about FIF tax
Plain-English guides for NZ investors who hold overseas shares and want to work out where they stand. We explain the IRD terms as they come up.
Budget 2026: What the proposed FIF changes mean for NZ investors
The government has proposed doubling the FIF threshold to $100,000 and expanding the Revenue Account Method to all NZ residents. Here's what it means and what's actually in effect.
Read articleWhat is FIF tax?
A plain-English intro to New Zealand's Foreign Investment Fund rules, and how to tell whether the regime applies to you in the first place.
Read articleThe $50,000 threshold explained
How the $50k threshold works. Cost price isn't market value, and crossing the line catches your whole tax year, not just the part after.
Read articleFDR vs CV: which method is better?
The two ways to calculate FIF income, side by side. Which one leaves you paying less, and how switching between years works.
Read articleThe Revenue Account Method (RAM) explained
A realised-gains alternative to FDR and CV. How the 30% discount works, and who can actually use it once Budget 2026 lands.
Read articleThe Australian share exemption
Many ASX-listed Australian shares escape FIF entirely. Here's what qualifies, plus the traps that catch people out.
Read articleNot sure if FIF applies to you?
Start with the eligibility checker. It takes 2 minutes and tells you where you stand.
Go to the checker