Country tax profile · 2026
New Zealand inheritance tax
None
inheritance & estate tax
How New Zealand treats inheritance
No inheritance, estate or gift duty in New Zealand. n/a
✓ New Zealand levies no inheritance or estate tax, your heirs receive the estate intact.
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
141 of 197 countries we track have no inheritance or estate tax. 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
Moving to New Zealand?
Get matched with a vetted New Zealand tax & immigration advisor who handles residency and the exit from your current country.
See advisors →New Zealand inheritance tax FAQ
What is the inheritance tax rate in New Zealand?
No inheritance, estate or gift duty in New Zealand. n/a