Learn about FIF tax
Plain-English guides for NZ investors who hold overseas shares and want to understand their tax obligations without drowning in IRD jargon.
Start here5 min read
What is FIF tax?
A plain-English intro to New Zealand's Foreign Investment Fund rules, covering what they are, why they exist, and who they affect.
Read articleCommon question4 min read
The $50,000 threshold explained
How the $50k threshold works, what 'cost price' means (it's not market value), and what happens when you cross it.
Read articleCalculations6 min read
FDR vs CV: which method is better?
A side-by-side comparison of the two FIF calculation methods, covering when to use FDR, when CV wins, and whether you can switch year to year.
Read articleExemptions4 min read
The Australian share exemption
Why ASX-listed Australian shares are often exempt from FIF rules, what qualifies, and what the catches are.
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