New Zealand capital gains tax

None

capital gains tax for individuals

How New Zealand treats capital gains

No general capital gains tax. Certain gains taxed as income: bright-line rule on residential land sold within 2 years (from 1 Jul 2024), property/personal property acquired with resale intent.

✓ New Zealand does not tax capital gains for individuals, a major draw for investors and founders selling equity.

Compiled by MyNomadWorld for New Zealand and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.

How New Zealand compares

57 of 197 countries we track have no capital gains tax for individuals. New Zealand is one of them.

Who is a tax resident of New Zealand?

Permanent place of abode in New Zealand, or personally present more than 183 days in any 12-month period.

Related New Zealand taxes

Income Tax Crypto Tax Corporate Tax Vat Sales Tax Wealth Tax Inheritance Tax

← Full New Zealand tax profile

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New Zealand capital gains tax FAQ

What is the capital gains tax rate in New Zealand?

No general capital gains tax. Certain gains taxed as income: bright-line rule on residential land sold within 2 years (from 1 Jul 2024), property/personal property acquired with resale intent.