Free FIF Guide for New Zealanders
Foreign Investment Fund rules apply when a NZ resident holds more than $50,000 of foreign equity (cost basis). Below that, dividends and gains are taxed under ordinary rules.
Your shares
Cost of foreign shares
Share type
Exemption category
FIF rules apply
Yes
use the FDR method
Holdings over $50,000 in ordinary listed foreign shares fall under the FIF regime. FDR is the standard method.
De minimis (under $50k)No
Exemption categoryNone
FIF rules applyYes
Common methodFDR
About our FIF Guide Calculator
Disclaimer: This calculator is for information only and does not constitute financial advice. Real-world figures may differ due to fees, rounding, rate changes, and policy specifics. Always confirm figures with the relevant provider before signing anything.