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Inland Revenue

Tax Policy

Consultation
Last updated 6 December 2024
Closing date 27 January 2025

Status Current

Consultation opens on FIF rules

Inland Revenue has launched consultation on policy proposals to address an aspect of New Zealand’s foreign investment fund rules. By imposing tax on unrealised income the current rules could be deterring some people from choosing to settle in New Zealand. The proposal suggests allowing some migrants to pay tax on dividends and realised gains.  

Consultation closes on 27 January 2025.