[{"data":1,"prerenderedAt":1744},["ShallowReactive",2],{"compare-pair-united-states-vs-new-zealand":3,"compare-united-states-new-zealand":108},{"kind":4,"page":5},"article",{"id":6,"title":7,"bestForA":8,"bestForB":12,"body":16,"countryA":42,"countryASlug":43,"countryB":44,"countryBSlug":45,"description":22,"excerpt":46,"extension":47,"extraRows":48,"faqs":57,"flagA":67,"flagB":68,"heroImage":69,"lastUpdated":70,"meta":71,"metaDescription":72,"metaTitle":73,"navigation":74,"path":75,"relatedCompares":76,"seo":83,"stem":84,"verdict":85,"winners":89,"__hash__":107},"compare\u002Fcompare\u002Funited-states-vs-new-zealand.md","United States vs New Zealand taxes",[9,10,11],"Companies comparing 21% federal with 28% New Zealand","People whose property trading would trip bright-line anyway","Founders who need U.S. capital markets",[13,14,15],"Long-term share investors outside FIF problem sets","Families using the absence of New Zealand estate tax","New migrants who can use the transitional-resident exemption on overseas investment income",{"type":17,"value":18,"toc":38},"minimark",[19,23,26,29,32,35],[20,21,22],"p",{},"New Zealand is often sold as “no CGT, no estate tax.” Both statements are directionally true and incomplete. The United States is sold as “37% and 40% estate tax.” That is also incomplete once states and holding periods enter.",[20,24,25],{},"Resident New Zealand individuals are taxed on worldwide income at 10.5% to 39% for income from 1 April 2025. Employees usually also pay the ACC earners' levy through PAYE, 1.75% for 2026\u002F27 on earnings up to NZD 156,641. That personal stack is close to, and then slightly above, 37% U.S. federal ordinary tax before a state income tax. New migrants and returning residents may get a transitional-resident exemption on much overseas investment income for about four years, which is a genuine inbound relief the United States does not copy for its own citizens.",[20,27,28],{},"The CGT slogan needs the property footnote. There is no broad standalone capital-gains tax on every share or fund sale. Gains are still income when the asset was acquired with an intention to resell, held on revenue account, or traded as a business. For residential land sold on or after 1 July 2024, the bright-line test generally taxes a sale within two years of the start date, subject to the main-home exclusion and other reliefs. A U.S. person used to 0% \u002F 15% \u002F 20% long-term federal rates can therefore face New Zealand ordinary rates of up to 39% on a quick house sale and 0% on a long-held listed portfolio that is not on revenue account. FIF rules can then tax many foreign shares and funds each year without a disposal, which is closer to a deemed-income regime than to U.S. realisation CGT.",[20,30,31],{},"Company tax is a U.S. win on the headline: 21% federal versus 28% for most New Zealand companies. Imputation credits can carry that 28% through to resident shareholders, which is a different distribution design from U.S. qualified dividends at 0% to 20% federally. GST is 15%. There is no general New Zealand net wealth tax and no inheritance tax.",[20,33,34],{},"Death is where U.S. persons should slow down. New Zealand will not charge estate duty. The United States still can, at up to 40%, for U.S. citizens and many U.S. domiciliaries, including on worldwide assets. Moving to Wellington does not by itself empty a U.S. taxable estate. Worldwide U.S. income tax also continues for citizens.",[20,36,37],{},"Model salary plus ACC against federal plus state, 28% against 21%, bright-line and FIF against U.S. CGT, and New Zealand's clean succession against a U.S. estate-tax file that may never close.",{"title":39,"searchDepth":40,"depth":40,"links":41},"",2,[],"United States","united-states","New Zealand","new-zealand",null,"md",[49,53],{"label":50,"valueA":51,"valueB":52},"Property gains","Federal CGT on actual gains; state tax may apply","Two-year residential bright-line test plus intention-to-resell rules",{"label":54,"valueA":55,"valueB":56},"Death tax","Federal estate and gift tax up to 40%","No general inheritance or estate tax",[58,61,64],{"question":59,"answer":60},"Does New Zealand really have no capital-gains tax?","There is no broad standalone CGT. Gains can still be taxable as income if property was bought to resell, under other land rules, or under the two-year residential bright-line test.",{"question":62,"answer":63},"Is New Zealand lower tax than the United States?","Not on salary or company tax. New Zealand can be lighter for many investment realisations and at death. U.S. citizens still face U.S. income and estate tax after a move.",{"question":65,"answer":66},"Do U.S. persons escape estate tax by moving to New Zealand?","No. New Zealand has no estate tax, but U.S. citizens and many U.S. domiciliaries remain inside the federal estate-and-gift system that can reach 40%.","🇺🇸","🇳🇿","\u002Fimages\u002Fcorp-card-bg.jpg","September 2026",{},"US vs New Zealand tax comparison for 2026. Compare 37% vs 39% income tax, 21% vs 28% company tax, no broad CGT, the two-year bright-line test and U.S. estate tax.","United States vs New Zealand taxes (2026): bright-line property rules and estate tax",true,"\u002Fcompare\u002Funited-states-vs-new-zealand",[77,80],{"title":78,"path":79},"United States vs United Kingdom","\u002Fcompare\u002Funited-states-vs-united-kingdom",{"title":81,"path":82},"Australia vs New Zealand","\u002Fcompare\u002Faustralia-vs-new-zealand",{"title":7,"description":22},"compare\u002Funited-states-vs-new-zealand",[86,87,88],"Personal rates are close at the top. New Zealand residents pay 10.5% to 39% from 1 April 2025, plus ACC earners' levy of 1.75% for 2026\u002F27 on earnings up to NZD 156,641. The United States uses 10% to 37% federally before state tax. New Zealand companies pay 28%, against 21% U.S. federal C-corporation tax plus possible state tax.","The investment split is design, not a slogan. New Zealand has no broad standalone CGT, but residential land sold within two years can be taxed as income under the bright-line test, and gains acquired for resale or on revenue account are taxable. FIF rules can tax many foreign shares annually without a sale. The United States taxes actual long-term gains at 0% to 20% federally and then adds estate tax of up to 40% for U.S. persons. New Zealand has no general wealth or inheritance tax.","Choose New Zealand for a no-broad-CGT portfolio of assets that stay outside bright-line and trading rules, and for succession without estate tax. Choose the United States for a lower company rate and deeper capital markets. A U.S. citizen in Auckland still has U.S. worldwide income and estate exposure.",[90,94,97,101,104],{"taxType":91,"winner":92,"note":93},"Personal income tax","A","The U.S. federal ordinary top rate is 37% before state tax; New Zealand reaches 39% plus ACC levy.",{"taxType":95,"winner":92,"note":96},"Corporate tax","U.S. C corporations pay 21% federally plus possible state tax; most New Zealand companies pay 28%.",{"taxType":98,"winner":99,"note":100},"Capital gains tax","B","New Zealand has no broad standalone CGT, though bright-line property rules and revenue-account gains can still be income; the U.S. taxes long-term gains at 0% to 20% federally.",{"taxType":102,"winner":99,"note":103},"Estate \u002F inheritance tax","New Zealand has no inheritance or estate tax; the U.S. federal estate tax can reach 40%.",{"taxType":105,"winner":92,"note":106},"GST \u002F sales tax","The U.S. has no federal VAT; New Zealand GST is 15%.","4uq_CwY2K516_y-imFIUUjpJblHsWh_q1v92f_42Gxg",{"a":109,"b":1167},{"index":110,"details":322},{"id":111,"title":112,"bestFor":113,"body":119,"country":42,"countryFacts":226,"countrySlug":43,"description":123,"excerpt":46,"extension":47,"faqs":232,"flag":67,"heroImage":46,"howItWorks":242,"lastUpdated":246,"meta":247,"metaDescription":248,"metaTitle":249,"navigation":74,"otherTaxes":250,"pageType":279,"path":280,"relatedFormations":281,"relatedGuides":282,"seo":283,"stem":284,"summaryCards":285,"taxBracketSections":304,"taxBrackets":305,"taxRates":306,"taxSlug":46,"taxType":46,"visas":315,"watchOut":316,"__hash__":321},"taxes\u002Fcountry\u002Funited-states\u002Findex.md","Taxes in the United States",[114,115,116,117,118],"Employees","Founders","Investors","Expats","Large businesses",{"type":17,"value":120,"toc":223},[121,124,127,132,220],[20,122,123],{},"The United States is a layered tax system, not a flat one. At the federal level, it taxes income, payroll, business profits, capital gains, estates and gifts; then states and cities can stack their own taxes on top.",[20,125,126],{},"That is why the useful question is rarely just \"what is the U.S. tax rate?\" It is usually \"which layer applies to this person, this business and this state?\"",[128,129,131],"h2",{"id":130},"federal-vs-state","Federal vs state",[133,134,135,151],"table",{},[136,137,138],"thead",{},[139,140,141,145,148],"tr",{},[142,143,144],"th",{},"Tax",[142,146,147],{},"Federal rule",[142,149,150],{},"State\u002Flocal reality",[152,153,154,166,176,187,198,209],"tbody",{},[139,155,156,160,163],{},[157,158,159],"td",{},"Income tax",[157,161,162],{},"Progressive rates apply to individuals",[157,164,165],{},"State income tax rules vary widely",[139,167,168,170,173],{},[157,169,95],{},[157,171,172],{},"21% federal C-corp rate",[157,174,175],{},"Additional state corporate or franchise taxes often apply",[139,177,178,181,184],{},[157,179,180],{},"Capital gains and dividends",[157,182,183],{},"Preferential federal treatment for many long-term gains and qualified dividends",[157,185,186],{},"Many states tax them as ordinary income",[139,188,189,192,195],{},[157,190,191],{},"Wealth tax",[157,193,194],{},"No federal net wealth tax",[157,196,197],{},"Local property tax still matters",[139,199,200,203,206],{},[157,201,202],{},"Estate \u002F inheritance",[157,204,205],{},"Federal estate-and-gift tax system",[157,207,208],{},"Some states add estate or inheritance taxes",[139,210,211,214,217],{},[157,212,213],{},"Sales tax",[157,215,216],{},"No federal VAT",[157,218,219],{},"State and local sales taxes are common",[20,221,222],{},"If you are planning around the U.S., start with the federal rule, then check the state where you live, work, own property or run the business.",{"title":39,"searchDepth":40,"depth":40,"links":224},[225],{"id":130,"depth":40,"text":131},{"region":227,"currency":228,"taxTreaties":229,"euBlacklist":230,"fatfStatus":231},"North America","USD","60+","No","Compliant",[233,236,239],{"question":234,"answer":235},"Is the U.S. a high-tax country?","It is not low-tax overall because federal, state and payroll taxes stack. The result depends heavily on where you live and how your income is earned.",{"question":237,"answer":238},"Does the U.S. have a wealth tax or inheritance tax?","No federal wealth tax and no federal inheritance tax. The federal system uses estate and gift taxes instead, and some states add their own transfer taxes.",{"question":240,"answer":241},"Do state taxes matter?","Yes, often a lot. Residence, source rules and local taxes can change the answer completely.",[243,244,245],"The U.S. is not a single-rate tax country. Federal taxes apply nationwide, but states and localities can add their own income, corporate, sales, property and transfer taxes.","U.S. citizens and resident aliens are generally taxed on worldwide income. Nonresident aliens are usually taxed on U.S.-source income and income effectively connected with a U.S. trade or business.","There is no federal net wealth tax and no federal inheritance tax. Instead, the U.S. uses a federal estate-and-gift tax system, and some states add their own estate or inheritance taxes.","May 2026",{},"United States tax overview for residents, expats, founders and investors. Compare federal income tax, corporate tax, capital gains tax, estate tax, wealth tax and state-level variation.","Taxes in the United States: income, corporate, capital gains and estate tax (2026)",[251,254,257,261,264,267,271,275],{"title":159,"slug":252,"icon":253},"income-tax","💼",{"title":191,"slug":255,"icon":256},"wealth-tax","💰",{"title":258,"slug":259,"icon":260},"Inheritance tax","inheritance-tax","🏛️",{"title":98,"slug":262,"icon":263},"capital-gains-tax","📈",{"title":95,"slug":265,"icon":266},"corporate-tax","🏢",{"title":268,"slug":269,"icon":270},"Dividend tax","dividend-tax","💸",{"title":272,"slug":273,"icon":274},"VAT \u002F sales tax","vat-sales-tax","🧾",{"title":276,"slug":277,"icon":278},"Crypto tax","crypto-tax","🪙","country","\u002Fcountry\u002Funited-states",[],[],{"title":112,"description":123},"country\u002Funited-states\u002Findex",[286,289,292,295,299,301],{"label":159,"value":287,"note":288},"10% - 37%","Federal ordinary rates",{"label":95,"value":290,"note":291},"21%","C corps, plus CAMT for large groups",{"label":98,"value":293,"note":294},"0% - 20%","Plus 3.8% NIIT",{"label":296,"value":297,"note":298},"Estate tax","Up to 40%","Federal transfer tax",{"label":191,"value":300,"note":194},"0%",{"label":213,"value":302,"note":303},"Varies","State and local only",[],[],[307,309,310,311,312,313],{"label":159,"value":287,"badge":308},"Federal",{"label":95,"value":290},{"label":98,"value":293},{"label":296,"value":297},{"label":191,"value":300},{"label":213,"value":314},"Varies by state",[],[317,318,319,320],"Federal and state rules can point in different directions. A good federal answer is not always a good state answer.","State and local taxes can change the outcome materially, especially for people who move, own property or run businesses across multiple states.","U.S. citizens and resident aliens are usually taxed on worldwide income even if they live abroad.","Entity choice matters: LLCs, partnerships, S corporations and C corporations are taxed very differently.","JKNDA_OcB0pjtZe29c2-wwnrEY8nqLOKxJRTxaGjbpw",{"income-tax":323,"corporate-tax":470,"capital-gains-tax":610,"dividend-tax":763,"wealth-tax":894,"inheritance-tax":1029},{"id":324,"title":325,"bestFor":326,"body":330,"country":42,"countryFacts":343,"countrySlug":43,"description":334,"excerpt":46,"extension":47,"faqs":344,"flag":67,"heroImage":354,"howItWorks":355,"lastUpdated":246,"meta":362,"metaDescription":363,"metaTitle":364,"navigation":74,"otherTaxes":365,"pageType":373,"path":374,"relatedFormations":375,"relatedGuides":376,"seo":377,"stem":378,"summaryCards":379,"taxBracketSections":393,"taxBrackets":452,"taxRates":453,"taxSlug":252,"taxType":159,"visas":463,"watchOut":464,"__hash__":469},"taxes\u002Fcountry\u002Funited-states\u002Fincome-tax.md","Income tax in the United States",[114,117,327,328,329],"Contractors","High earners","Remote workers",{"type":17,"value":331,"toc":341},[332,335,338],[20,333,334],{},"U.S. income tax starts with the federal progressive schedule, but the real bill is often bigger once payroll tax, state tax and local tax are in the picture.",[20,336,337],{},"The first question is residence. U.S. citizens and resident aliens are generally taxed on worldwide income; nonresident aliens are usually taxed only on U.S.-source income and income effectively connected with a U.S. trade or business.",[20,339,340],{},"If you earn W-2 wages, the payroll layer is usually as important as the bracket rate. If you are self-employed, the equivalent self-employment tax can be just as important as income tax itself.",{"title":39,"searchDepth":40,"depth":40,"links":342},[],{"region":227,"currency":228,"taxTreaties":229,"euBlacklist":230,"fatfStatus":231},[345,348,351],{"question":346,"answer":347},"What is the U.S. income tax rate?","The federal ordinary income tax rate is progressive, from 10% to 37% in 2026, depending on filing status and taxable income.",{"question":349,"answer":350},"Do expats pay U.S. income tax?","U.S. citizens and resident aliens usually do. Nonresident aliens are taxed only on U.S.-source income and income effectively connected with a U.S. trade or business.",{"question":352,"answer":353},"What payroll taxes apply?","Social Security is 6.2% each for employee and employer up to the 2026 wage base, Medicare is 1.45% each with no wage cap, and high earners may also owe Additional Medicare tax.","\u002Fimages\u002Fdelaware.webp",[356,357,358,360,361],"U.S. citizens and resident aliens are generally taxed on worldwide income. Nonresident aliens are usually taxed only on U.S.-source income and income effectively connected with a U.S. trade or business.","For 2026, the standard deduction is $16,100 for single filers and married filing separately, $32,200 for married filing jointly, and $24,150 for heads of household. The ordinary rate schedule still tops out at 37%.",{"The bracket table below shows all 2026 federal filing statuses":359},"single \u002F married filing separately, married filing jointly \u002F surviving spouse, and head of household.","Payroll tax is a separate layer. Social Security is 6.2% each for employee and employer up to the $184,500 wage base in 2026, Medicare is 1.45% each with no wage cap, and Additional Medicare tax is 0.9% on employee wages above $200,000.","State income tax can add a second layer on top of the federal bill, and treaty benefits usually do not solve state tax on their own.",{},"United States income tax guide for 2026. See the 10% to 37% federal brackets, standard deduction, FICA payroll taxes, nonresident rules and state tax notes.","U.S. income tax: rates, brackets, payroll tax and expat rules (2026)",[366,367,368,369,370,371,372],{"title":191,"slug":255,"icon":256},{"title":258,"slug":259,"icon":260},{"title":98,"slug":262,"icon":263},{"title":95,"slug":265,"icon":266},{"title":268,"slug":269,"icon":270},{"title":272,"slug":273,"icon":274},{"title":276,"slug":277,"icon":278},"tax","\u002Fcountry\u002Funited-states\u002Fincome-tax",[],[],{"title":325,"description":334},"country\u002Funited-states\u002Fincome-tax",[380,381,385,389],{"label":91,"value":287,"note":288},{"label":382,"value":383,"note":384},"Standard deduction","$16,100 \u002F $32,200","Single \u002F joint in 2026",{"label":386,"value":387,"note":388},"Social Security","6.2%","Each side, up to cap",{"label":390,"value":391,"note":392},"Medicare","1.45%","Each side, no cap",[394,418,435],{"title":395,"rows":396},"Single and married filing separately",[397,400,403,406,409,412,415],{"band":398,"rate":399},"Up to $12,400","10%",{"band":401,"rate":402},"$12,401 - $50,400","12%",{"band":404,"rate":405},"$50,401 - $105,700","22%",{"band":407,"rate":408},"$105,701 - $201,775","24%",{"band":410,"rate":411},"$201,776 - $256,225","32%",{"band":413,"rate":414},"$256,226 - $384,350","35%",{"band":416,"rate":417},"Over $384,350","37%",{"title":419,"rows":420},"Married filing jointly and surviving spouse",[421,423,425,427,429,431,433],{"band":422,"rate":399},"Up to $24,800",{"band":424,"rate":402},"$24,801 - $100,800",{"band":426,"rate":405},"$100,801 - $211,400",{"band":428,"rate":408},"$211,401 - $403,550",{"band":430,"rate":411},"$403,551 - $512,450",{"band":432,"rate":414},"$512,451 - $768,700",{"band":434,"rate":417},"Over $768,700",{"title":436,"rows":437},"Head of household",[438,440,442,444,446,448,450],{"band":439,"rate":399},"Up to $17,700",{"band":441,"rate":402},"$17,701 - $67,450",{"band":443,"rate":405},"$67,451 - $105,700",{"band":445,"rate":408},"$105,701 - $201,750",{"band":447,"rate":411},"$201,751 - $256,200",{"band":449,"rate":414},"$256,201 - $640,600",{"band":451,"rate":417},"Over $640,600",[],[454,456,457,458,461],{"label":91,"value":287,"badge":455},"Progressive",{"label":386,"value":387},{"label":390,"value":391},{"label":459,"value":460},"Additional Medicare","0.9%",{"label":462,"value":302},"State income tax",[],[465,466,467,468],"Residency matters. U.S. citizens and resident aliens are generally taxed on worldwide income, even if they live abroad.","Nonresident aliens are taxed differently, so source rules and treaty position matter before you assume the federal rate you see on a salary calculator.","State income tax can materially change the result, and some state rules do not mirror federal treaty treatment.","Payroll tax is not optional just because income tax is low. FICA is often a major part of the real tax cost.","DJ3P5yLzKAXDBobfkgb3nuWvtn759VBcBNv-PKU8xiU",{"id":471,"title":472,"bestFor":473,"body":477,"country":42,"countryFacts":553,"countrySlug":43,"description":481,"excerpt":46,"extension":47,"faqs":554,"flag":67,"heroImage":354,"howItWorks":564,"lastUpdated":246,"meta":569,"metaDescription":570,"metaTitle":571,"navigation":74,"otherTaxes":572,"pageType":373,"path":580,"relatedFormations":581,"relatedGuides":582,"seo":583,"stem":584,"summaryCards":585,"taxBracketSections":595,"taxBrackets":596,"taxRates":597,"taxSlug":265,"taxType":95,"visas":603,"watchOut":604,"__hash__":609},"taxes\u002Fcountry\u002Funited-states\u002Fcorporate-tax.md","Corporate tax in the United States",[115,474,475,476,116],"C corporations","Holding companies","MNE groups",{"type":17,"value":478,"toc":550},[479,482,485,489,547],[20,480,481],{},"The federal U.S. corporate tax rate is 21%, but that number only tells part of the story. The effective burden can be higher once state taxes, apportionment rules and minimum-tax exposure are included.",[20,483,484],{},"Just as important, many businesses are not C corporations at all. Partnerships, most LLCs and S corporations are usually taxed at owner level, so entity choice changes the whole analysis.",[128,486,488],{"id":487},"federal-layers","Federal layers",[133,490,491,503],{},[136,492,493],{},[139,494,495,498,500],{},[142,496,497],{},"Layer",[142,499,147],{},[142,501,502],{},"Practical note",[152,504,505,515,526,537],{},[139,506,507,510,512],{},[157,508,509],{},"C corporation income tax",[157,511,290],{},[157,513,514],{},"Standard federal corporate rate",[139,516,517,520,523],{},[157,518,519],{},"CAMT",[157,521,522],{},"15%",[157,524,525],{},"Large corporations with average annual financial statement income above $1 billion",[139,527,528,531,534],{},[157,529,530],{},"Pass-through entities",[157,532,533],{},"Different regime",[157,535,536],{},"Usually taxed at owner level rather than entity level",[139,538,539,542,544],{},[157,540,541],{},"State tax",[157,543,302],{},[157,545,546],{},"May be income tax, franchise tax or another business levy",[20,548,549],{},"For a U.S. business, the right question is usually not \"what is the corporate tax rate?\" It is \"what is the combined federal, state and entity-level burden after all the rules are applied?\"",{"title":39,"searchDepth":40,"depth":40,"links":551},[552],{"id":487,"depth":40,"text":488},{"region":227,"currency":228,"taxTreaties":229,"euBlacklist":230,"fatfStatus":231},[555,558,561],{"question":556,"answer":557},"What is the corporate tax rate in the U.S.?","The federal C-corporation rate is 21%.",{"question":559,"answer":560},"Do LLCs pay U.S. corporate tax?","Usually not at the entity level. Most LLCs are taxed as pass-throughs unless they elect corporate treatment.",{"question":562,"answer":563},"Does the U.S. have a corporate minimum tax?","Yes. Large corporations can fall into the 15% corporate alternative minimum tax regime based on adjusted financial statement income.",[565,566,567,568],"The federal corporate income tax rate is 21% for C corporations. That is the headline rate, but it is not the whole story because state corporate income tax or franchise tax can still apply.","Many U.S. businesses are not taxed as C corporations. Partnerships, most LLCs and S corporations are generally pass-throughs, so the tax is paid at owner level rather than at the entity level.","Large corporations should also check the corporate alternative minimum tax. The IRS says CAMT is a 15% minimum tax on adjusted financial statement income and generally applies to large corporations with average annual financial statement income above $1 billion.","Deductions, depreciation, nexus, apportionment and state filing positions can change the effective rate materially.",{},"United States corporate tax guide for 2026. See the 21% federal rate, 15% CAMT, pass-through treatment, state corporate taxes and planning caveats.","U.S. corporate tax: 21% rate, CAMT and state taxes (2026)",[573,574,575,576,577,578,579],{"title":159,"slug":252,"icon":253},{"title":191,"slug":255,"icon":256},{"title":258,"slug":259,"icon":260},{"title":98,"slug":262,"icon":263},{"title":268,"slug":269,"icon":270},{"title":272,"slug":273,"icon":274},{"title":276,"slug":277,"icon":278},"\u002Fcountry\u002Funited-states\u002Fcorporate-tax",[],[],{"title":472,"description":481},"country\u002Funited-states\u002Fcorporate-tax",[586,587,589,593],{"label":95,"value":290,"note":474},{"label":519,"value":522,"note":588},"Large corporations",{"label":590,"value":591,"note":592},"Pass-throughs","Different","LLCs and S corps",{"label":541,"value":302,"note":594},"Often added on top",[],[],[598,600,601,602],{"label":599,"value":290,"badge":308},"C corporation tax",{"label":519,"value":522},{"label":530,"value":591},{"label":541,"value":302},[],[605,606,607,608],"Do not assume every U.S. entity pays the 21% corporate rate. Entity classification is the first thing to check.","CAMT is a separate minimum-tax layer for large corporations, so a group can have more than one federal corporate tax exposure.","State corporate and franchise taxes can materially change the effective rate and the compliance burden.","International structures need transfer pricing, withholding tax and treaty checks, not just a headline rate.","VG-0G4YOT7918J7EzU9h5QILvDL2nBLBcZurVkXmvY0",{"id":611,"title":612,"bestFor":613,"body":615,"country":42,"countryFacts":703,"countrySlug":43,"description":619,"excerpt":46,"extension":47,"faqs":704,"flag":67,"heroImage":354,"howItWorks":714,"lastUpdated":246,"meta":719,"metaDescription":720,"metaTitle":721,"navigation":74,"otherTaxes":722,"pageType":373,"path":730,"relatedFormations":731,"relatedGuides":732,"seo":733,"stem":734,"summaryCards":735,"taxBracketSections":748,"taxBrackets":749,"taxRates":750,"taxSlug":262,"taxType":98,"visas":756,"watchOut":757,"__hash__":762},"taxes\u002Fcountry\u002Funited-states\u002Fcapital-gains-tax.md","Capital gains tax in the United States",[116,115,328,614,117],"Family offices",{"type":17,"value":616,"toc":700},[617,620,623,627,697],[20,618,619],{},"The U.S. federal system rewards holding period. Short-term gains are usually taxed like wages, while long-term gains and qualified dividends can get preferential rates.",[20,621,622],{},"That preference is useful, but not absolute. High earners can pick up the 3.8% NIIT, and state tax can narrow the gap further.",[128,624,626],{"id":625},"federal-treatment","Federal treatment",[133,628,629,641],{},[136,630,631],{},[139,632,633,636,638],{},[142,634,635],{},"Asset or gain",[142,637,626],{},[142,639,640],{},"Notes",[152,642,643,654,664,675,686],{},[139,644,645,648,651],{},[157,646,647],{},"Long-term capital gains",[157,649,650],{},"0%, 15% or 20%",[157,652,653],{},"Preferential rate depends on taxable income",[139,655,656,659,661],{},[157,657,658],{},"Qualified dividends",[157,660,650],{},[157,662,663],{},"Same rate bands as long-term gains",[139,665,666,669,672],{},[157,667,668],{},"Short-term capital gains",[157,670,671],{},"Ordinary income rates",[157,673,674],{},"Usually taxed up to 37% federally",[139,676,677,680,683],{},[157,678,679],{},"Collectibles \u002F some QSBS gain",[157,681,682],{},"Up to 28%",[157,684,685],{},"Special rate group",[139,687,688,691,694],{},[157,689,690],{},"Investment income for high earners",[157,692,693],{},"+3.8% NIIT",[157,695,696],{},"Applies above statutory thresholds",[20,698,699],{},"If you are investing in U.S. stocks, funds or real estate, the tax result is usually driven by holding period, income level and state of residence rather than the asset label alone.",{"title":39,"searchDepth":40,"depth":40,"links":701},[702],{"id":625,"depth":40,"text":626},{"region":227,"currency":228,"taxTreaties":229,"euBlacklist":230,"fatfStatus":231},[705,708,711],{"question":706,"answer":707},"What is the capital gains tax rate in the U.S.?","Long-term gains are generally taxed at 0%, 15% or 20% federally. Short-term gains are taxed as ordinary income.",{"question":709,"answer":710},"Are dividends taxed like capital gains?","Qualified dividends usually are. They get the same 0%, 15% or 20% federal rate bands as long-term capital gains.",{"question":712,"answer":713},"Do states tax capital gains?","Often yes. Many states tax capital gains the same way they tax ordinary income, so the state layer can be as important as the federal one.",[715,716,717,718],"In the U.S., the key split is between short-term and long-term gains. Short-term gains are usually taxed as ordinary income, while long-term gains and qualified dividends can get lower federal rates.","The 3.8% net investment income tax can apply to interest, dividends, capital gains, rents and similar investment income once income crosses the statutory thresholds.","Not all gains fit the same bucket. Collectibles and some section 1202 qualified small-business stock gains can face up to a 28% federal rate, and some real-estate gains are governed by separate rules.","State treatment still matters. Many states tax gains like ordinary income, so the federal rate is often only the starting point.",{},"United States capital gains tax guide for 2026. See the 0%, 15% and 20% long-term rates, short-term ordinary income treatment, 3.8% NIIT and state tax notes.","U.S. capital gains tax: long-term rates, qualified dividends and NIIT (2026)",[723,724,725,726,727,728,729],{"title":159,"slug":252,"icon":253},{"title":191,"slug":255,"icon":256},{"title":258,"slug":259,"icon":260},{"title":95,"slug":265,"icon":266},{"title":268,"slug":269,"icon":270},{"title":272,"slug":273,"icon":274},{"title":276,"slug":277,"icon":278},"\u002Fcountry\u002Funited-states\u002Fcapital-gains-tax",[],[],{"title":612,"description":619},"country\u002Funited-states\u002Fcapital-gains-tax",[736,739,742,746],{"label":737,"value":293,"note":738},"Long-term gains","Federal preferential rates",{"label":740,"value":287,"note":741},"Short-term gains","Taxed as ordinary income",{"label":743,"value":744,"note":745},"NIIT","3.8%","High-income investors",{"label":658,"value":293,"note":747},"Same as long-term gains",[],[],[751,753,754,755],{"label":647,"value":293,"badge":752},"Preferential",{"label":668,"value":287},{"label":658,"value":293},{"label":743,"value":744},[],[758,759,760,761],"Short-term gains are ordinary income in disguise. Holding period is often the difference between a manageable bill and a high marginal rate.","Qualified dividends only get the lower rate if the holding-period and other IRS rules are met.","The 3.8% NIIT can sit on top of the capital gains rate for higher-income taxpayers.","State law can erase some of the federal advantage because many states do not give special capital-gains treatment.","8vu_NcSrvaw7gU38j3EKx4kTw_ES-k28BoVynmECZYM",{"id":764,"title":765,"bestFor":766,"body":767,"country":42,"countryFacts":839,"countrySlug":43,"description":771,"excerpt":46,"extension":47,"faqs":840,"flag":67,"heroImage":354,"howItWorks":850,"lastUpdated":246,"meta":855,"metaDescription":856,"metaTitle":857,"navigation":74,"otherTaxes":858,"pageType":373,"path":866,"relatedFormations":867,"relatedGuides":868,"seo":869,"stem":870,"summaryCards":871,"taxBracketSections":880,"taxBrackets":881,"taxRates":882,"taxSlug":269,"taxType":268,"visas":887,"watchOut":888,"__hash__":893},"taxes\u002Fcountry\u002Funited-states\u002Fdividend-tax.md","Dividend tax in the United States",[116,115,328,117,614],{"type":17,"value":768,"toc":836},[769,772,775,779,833],[20,770,771],{},"Dividend tax in the U.S. is really a two-bucket system: qualified dividends get preferred treatment, and ordinary dividends do not.",[20,773,774],{},"That sounds simple until you add the holding-period test, the NIIT layer and state tax. Then the real answer becomes very taxpayer-specific.",[128,776,778],{"id":777},"dividend-types","Dividend types",[133,780,781,792],{},[136,782,783],{},[139,784,785,788,790],{},[142,786,787],{},"Dividend type",[142,789,626],{},[142,791,640],{},[152,793,794,804,814,824],{},[139,795,796,799,801],{},[157,797,798],{},"Qualified dividend",[157,800,650],{},[157,802,803],{},"Same bands as long-term capital gains",[139,805,806,809,811],{},[157,807,808],{},"Ordinary dividend",[157,810,671],{},[157,812,813],{},"Taxed like regular income",[139,815,816,819,821],{},[157,817,818],{},"High-income investment income",[157,820,693],{},[157,822,823],{},"Can sit on top of either dividend type",[139,825,826,828,830],{},[157,827,541],{},[157,829,302],{},[157,831,832],{},"Often taxes dividends as ordinary income",[20,834,835],{},"If you hold dividend-paying U.S. stocks, the practical goal is usually not just to earn yield. It is to understand how much of that yield survives after federal, state and withholding taxes.",{"title":39,"searchDepth":40,"depth":40,"links":837},[838],{"id":777,"depth":40,"text":778},{"region":227,"currency":228,"taxTreaties":229,"euBlacklist":230,"fatfStatus":231},[841,844,847],{"question":842,"answer":843},"Are U.S. dividends taxed at 15%?","Sometimes, but not always. Qualified dividends can be taxed at 0%, 15% or 20% federally depending on taxable income.",{"question":845,"answer":846},"What is an ordinary dividend?","It is a dividend taxed as ordinary income rather than at the preferential qualified-dividend rate.",{"question":848,"answer":849},"Do states tax dividends?","Often yes. Many states tax dividends as ordinary income, so the state layer can matter as much as the federal one.",[851,852,853,854],"The most important distinction is between qualified and ordinary dividends. Qualified dividends can get the same federal rate bands as long-term capital gains, while ordinary dividends are taxed as ordinary income.","The IRS also requires a holding period and other qualification rules before a dividend is treated as qualified. If those rules are not met, the dividend is ordinary even if it came from a blue-chip stock.","High-income taxpayers can also owe the 3.8% net investment income tax on dividends.","Foreign dividend planning is separate from U.S. dividend tax. Withholding abroad, treaty relief and the U.S. taxpayer's residence status all matter.",{},"United States dividend tax guide for 2026. See the 0% to 20% qualified dividend rates, ordinary income treatment, 3.8% NIIT and state tax notes.","U.S. dividend tax: qualified dividends, ordinary dividends and NIIT (2026)",[859,860,861,862,863,864,865],{"title":159,"slug":252,"icon":253},{"title":191,"slug":255,"icon":256},{"title":258,"slug":259,"icon":260},{"title":98,"slug":262,"icon":263},{"title":95,"slug":265,"icon":266},{"title":272,"slug":273,"icon":274},{"title":276,"slug":277,"icon":278},"\u002Fcountry\u002Funited-states\u002Fdividend-tax",[],[],{"title":765,"description":771},"country\u002Funited-states\u002Fdividend-tax",[872,874,877,878],{"label":658,"value":293,"note":873},"Preferential federal rates",{"label":875,"value":287,"note":876},"Ordinary dividends","Taxed as income",{"label":743,"value":744,"note":745},{"label":541,"value":302,"note":879},"Often applies too",[],[],[883,884,885,886],{"label":658,"value":293,"badge":752},{"label":875,"value":287},{"label":743,"value":744},{"label":541,"value":302},[],[889,890,891,892],"\"Qualified\" is a technical term. A dividend can look normal but still fail the holding-period test.","Ordinary dividends are not always \"bad\". They are simply taxed under the ordinary income rules.","State tax can still apply even when the federal dividend rate is favorable.","Foreign withholding can reduce the cash you receive before the U.S. tax question is even asked.","WDishuVmKWzAFuPBu5PRXdKGZ9H1xWqEYah3SOqIerA",{"id":895,"title":896,"bestFor":897,"body":899,"country":42,"countryFacts":975,"countrySlug":43,"description":903,"excerpt":46,"extension":47,"faqs":976,"flag":67,"heroImage":354,"howItWorks":986,"lastUpdated":246,"meta":991,"metaDescription":992,"metaTitle":993,"navigation":74,"otherTaxes":994,"pageType":373,"path":1002,"relatedFormations":1003,"relatedGuides":1004,"seo":1005,"stem":1006,"summaryCards":1007,"taxBracketSections":1015,"taxBrackets":1016,"taxRates":1017,"taxSlug":255,"taxType":191,"visas":1022,"watchOut":1023,"__hash__":1028},"taxes\u002Fcountry\u002Funited-states\u002Fwealth-tax.md","Wealth tax in the United States",[116,614,328,117,898],"Property owners",{"type":17,"value":900,"toc":972},[901,904,907,911,969],[20,902,903],{},"The U.S. does not levy a federal wealth tax. That is the clean answer, and it is why people looking for a recurring balance-sheet tax often focus instead on property tax and estate planning.",[20,905,906],{},"The catch is that \"no wealth tax\" does not mean \"no tax on assets.\" Property tax is local, and large transfers can still face estate and gift tax.",[128,908,910],{"id":909},"ownership-taxes","Ownership taxes",[133,912,913,924],{},[136,914,915],{},[139,916,917,919,921],{},[142,918,144],{},[142,920,147],{},[142,922,923],{},"State\u002Flocal angle",[152,925,926,937,948,959],{},[139,927,928,931,934],{},[157,929,930],{},"Net wealth tax",[157,932,933],{},"None",[157,935,936],{},"No broad federal wealth tax exists",[139,938,939,942,945],{},[157,940,941],{},"Property tax",[157,943,944],{},"None federally",[157,946,947],{},"Local property tax is the recurring ownership tax",[139,949,950,953,956],{},[157,951,952],{},"Estate \u002F gift tax",[157,954,955],{},"Applies to large transfers",[157,957,958],{},"Some states add transfer taxes",[139,960,961,964,966],{},[157,962,963],{},"State asset taxes",[157,965,302],{},[157,967,968],{},"Rules differ by state and locality",[20,970,971],{},"For most people, the real planning question is not whether the U.S. has a wealth tax. It is which taxes apply to the assets they actually own.",{"title":39,"searchDepth":40,"depth":40,"links":973},[974],{"id":909,"depth":40,"text":910},{"region":227,"currency":228,"taxTreaties":229,"euBlacklist":230,"fatfStatus":231},[977,980,983],{"question":978,"answer":979},"Does the U.S. have a wealth tax?","No federal net wealth tax. Property tax and transfer taxes are the main ownership-related taxes to check.",{"question":981,"answer":982},"Is property tax the same as wealth tax?","No. Property tax is a local tax on real estate, while a wealth tax would be a recurring tax on net assets more broadly.",{"question":984,"answer":985},"What should high-net-worth families check first?","Property tax, estate and gift tax exposure, state transfer taxes, trust structure and residency.",[987,988,989,990],"The U.S. does not have a federal net wealth tax. There is no annual federal tax on a person's total assets just because they own them.","Property tax is the practical substitute people usually feel first. Real estate is taxed locally, so the real burden depends on the state, county and city.","The federal wealth-transfer system still matters. Large estates and lifetime gifts can face federal estate and gift tax, and some states add their own transfer taxes.","For investors and families with significant assets, the planning work is usually about property tax, estate tax, trust design and residency, not a federal balance-sheet levy.",{},"United States wealth tax guide. See why there is no federal net wealth tax, how property tax works, and why estate and gift taxes still matter.","U.S. wealth tax: no federal net wealth tax, but property and estate taxes matter",[995,996,997,998,999,1000,1001],{"title":159,"slug":252,"icon":253},{"title":258,"slug":259,"icon":260},{"title":98,"slug":262,"icon":263},{"title":95,"slug":265,"icon":266},{"title":268,"slug":269,"icon":270},{"title":272,"slug":273,"icon":274},{"title":276,"slug":277,"icon":278},"\u002Fcountry\u002Funited-states\u002Fwealth-tax",[],[],{"title":896,"description":903},"country\u002Funited-states\u002Fwealth-tax",[1008,1009,1011,1012],{"label":191,"value":300,"note":194},{"label":941,"value":302,"note":1010},"Local ownership tax",{"label":296,"value":297,"note":298},{"label":1013,"value":297,"note":1014},"Gift tax","Lifetime transfers",[],[],[1018,1019,1020,1021],{"label":930,"value":300},{"label":941,"value":302},{"label":296,"value":297},{"label":1013,"value":297},[],[1024,1025,1026,1027],"No federal wealth tax does not mean no ownership tax. Property tax is often the recurring cost that matters most.","Estate and gift tax can still hit very large transfers even though there is no annual wealth tax.","State property tax, state transfer taxes and local assessments can be significant.","Trust and residency planning matter more than most people expect when assets are large or spread across states.","SClNl7gG_PVRzpcKxklGi0KoMMr09c7K9S07918LrBE",{"id":1030,"title":1031,"bestFor":1032,"body":1035,"country":42,"countryFacts":1109,"countrySlug":43,"description":1039,"excerpt":46,"extension":47,"faqs":1110,"flag":67,"heroImage":354,"howItWorks":1120,"lastUpdated":246,"meta":1125,"metaDescription":1126,"metaTitle":1127,"navigation":74,"otherTaxes":1128,"pageType":373,"path":1136,"relatedFormations":1137,"relatedGuides":1138,"seo":1139,"stem":1140,"summaryCards":1141,"taxBracketSections":1150,"taxBrackets":1151,"taxRates":1152,"taxSlug":259,"taxType":258,"visas":1160,"watchOut":1161,"__hash__":1166},"taxes\u002Fcountry\u002Funited-states\u002Finheritance-tax.md","Inheritance tax in the United States",[1033,614,328,117,1034],"Families","Estate planners",{"type":17,"value":1036,"toc":1106},[1037,1040,1043,1047,1103],[20,1038,1039],{},"The U.S. answer is simple at the headline level: there is no federal inheritance tax.",[20,1041,1042],{},"The real planning question is what happens instead. The federal estate-and-gift system can still bite, and some states add their own estate or inheritance taxes.",[128,1044,1046],{"id":1045},"transfer-taxes","Transfer taxes",[133,1048,1049,1060],{},[136,1050,1051],{},[139,1052,1053,1056,1058],{},[142,1054,1055],{},"Transfer type",[142,1057,147],{},[142,1059,640],{},[152,1061,1062,1073,1083,1093],{},[139,1063,1064,1067,1070],{},[157,1065,1066],{},"Inheritance received by heir",[157,1068,1069],{},"No federal inheritance tax",[157,1071,1072],{},"State rules may still apply",[139,1074,1075,1078,1080],{},[157,1076,1077],{},"Estate at death",[157,1079,297],{},[157,1081,1082],{},"Applies above the basic exclusion",[139,1084,1085,1088,1090],{},[157,1086,1087],{},"Lifetime gifts",[157,1089,297],{},[157,1091,1092],{},"Annual exclusion can help for smaller gifts",[139,1094,1095,1098,1100],{},[157,1096,1097],{},"State transfer taxes",[157,1099,302],{},[157,1101,1102],{},"Check the decedent's state and asset location",[20,1104,1105],{},"If the estate is large or the family has assets in multiple states, the tax answer is usually more about transfer-tax design than about inheritance tax alone.",{"title":39,"searchDepth":40,"depth":40,"links":1107},[1108],{"id":1045,"depth":40,"text":1046},{"region":227,"currency":228,"taxTreaties":229,"euBlacklist":230,"fatfStatus":231},[1111,1114,1117],{"question":1112,"answer":1113},"Does the U.S. have an inheritance tax?","No federal inheritance tax. The federal system uses estate and gift taxes instead.",{"question":1115,"answer":1116},"How much can you inherit tax-free?","It depends on the size of the estate, the transfer structure and the state involved. The federal basic exclusion amount is $15 million in 2026.",{"question":1118,"answer":1119},"Do states tax inheritances?","Some do. State estate or inheritance taxes can apply even when there is no federal inheritance tax.",[1121,1122,1123,1124],"The U.S. does not levy a federal inheritance tax. Heirs generally do not pay a federal tax just because they received an inheritance.","Instead, the federal system uses estate tax and gift tax. In 2026, the basic exclusion amount is $15 million, and transfers above that level can face estate tax up to 40%.","The annual gift exclusion is $19,000 per donee in 2026. That does not eliminate estate planning, but it does make smaller lifetime gifts easier to manage.","Some states add estate or inheritance taxes, so the answer can change depending on where the decedent lived or where the assets are located.",{},"United States inheritance tax guide for 2026. See the no federal inheritance tax rule, estate tax up to 40%, gift tax rules, the $15 million exclusion and state tax notes.","U.S. inheritance tax: no federal inheritance tax, but estate and gift tax still matter (2026)",[1129,1130,1131,1132,1133,1134,1135],{"title":159,"slug":252,"icon":253},{"title":191,"slug":255,"icon":256},{"title":98,"slug":262,"icon":263},{"title":95,"slug":265,"icon":266},{"title":268,"slug":269,"icon":270},{"title":272,"slug":273,"icon":274},{"title":276,"slug":277,"icon":278},"\u002Fcountry\u002Funited-states\u002Finheritance-tax",[],[],{"title":1031,"description":1039},"country\u002Funited-states\u002Finheritance-tax",[1142,1143,1144,1146],{"label":258,"value":300,"note":1069},{"label":296,"value":297,"note":298},{"label":1013,"value":297,"note":1145},"Annual exclusion applies",{"label":1147,"value":1148,"note":1149},"Basic exclusion","$15,000,000","2026 federal amount",[],[],[1153,1155,1157,1159],{"label":1154,"value":300},"Federal inheritance tax",{"label":1156,"value":297},"Federal estate tax",{"label":1158,"value":297},"Federal gift tax",{"label":1147,"value":1148},[],[1162,1163,1164,1165],"Heirs may not owe federal inheritance tax, but the estate itself can still face federal estate tax.","The state layer matters. Some states have their own estate or inheritance taxes.","Gift-tax planning and estate-tax planning are linked in the U.S., so lifetime gifts cannot be reviewed in isolation.","Non-U.S. assets and non-U.S. heirs can add extra treaty and reporting issues.","oWPQkK5oTpgXqnSOMS5Go8Y7ku5wneWzNapXaWLDlik",{"index":1168,"details":1258},{"id":1169,"title":1170,"bestFor":1171,"body":1173,"country":44,"countryFacts":1180,"countrySlug":45,"description":1177,"excerpt":46,"extension":47,"faqs":1185,"flag":68,"heroImage":46,"howItWorks":1198,"lastUpdated":1204,"meta":1205,"metaDescription":1206,"metaTitle":1207,"navigation":74,"otherTaxes":1208,"pageType":279,"path":1215,"relatedFormations":1216,"relatedGuides":1217,"seo":1218,"stem":1219,"summaryCards":1220,"taxBracketSections":1238,"taxBrackets":1239,"taxRates":1240,"taxSlug":46,"taxType":46,"visas":1250,"watchOut":1251,"__hash__":1257},"taxes\u002Fcountry\u002Fnew-zealand\u002Findex.md","Taxes in New Zealand",[114,117,1172,1033,898],"Operating companies",{"type":17,"value":1174,"toc":1178},[1175],[20,1176,1177],{},"New Zealand is a residence-based tax system with progressive personal rates, a flat company rate and a broad GST. Its most distinctive feature is the absence of a general capital-gains, wealth or inheritance tax—but property and investment classification rules still create meaningful tax exposure.",{"title":39,"searchDepth":40,"depth":40,"links":1179},[],{"region":1181,"currency":1182,"taxTreaties":1183,"euBlacklist":1184,"fatfStatus":231},"Oceania","NZD","Extensive","N\u002FA",[1186,1189,1192,1195],{"question":1187,"answer":1188},"Is New Zealand a high-tax country?","It is a medium-to-high tax country for employees and high earners. The top personal rate is 39% before the ACC earners' levy, while companies generally pay 28% and GST is 15%.",{"question":1190,"answer":1191},"Does New Zealand tax worldwide income?","Generally yes for New Zealand tax residents. A transitional-resident exemption can shelter much overseas investment income for around four years for eligible new or returning residents.",{"question":1193,"answer":1194},"Does New Zealand have capital gains tax?","There is no broad standalone capital-gains tax, but some gains are taxed as income under property, trading, financial-arrangement and other revenue-account rules.",{"question":1196,"answer":1197},"Does New Zealand have wealth or inheritance tax?","New Zealand has no general annual net wealth tax and no current inheritance or estate duty. Income from inherited assets and taxable gains on later sales can still be taxed.",[1199,1200,1201,1202,1203],"New Zealand tax residents are generally taxed on worldwide income, whether or not overseas income is brought into New Zealand. New migrants and returning residents may qualify for a transitional-resident exemption on much overseas investment income for about four years.","Personal income tax is progressive from 10.5% to 39% for income earned from 1 April 2025. Employees also usually pay the ACC earners' levy through PAYE; for 2026\u002F27 it is 1.75% on earnings up to NZD 156,641.","Most companies pay 28% income tax. New Zealand uses dividend imputation, so company tax can be represented by imputation credits when profits are distributed to resident shareholders.","New Zealand has no general capital-gains tax, but gains can be taxable as income when property was acquired with an intention to resell, under other land-sale rules, or under the two-year bright-line test for residential land.","The wider system includes 15% GST, PAYE, ACC levies, fringe benefit tax, employer superannuation contribution tax, foreign investment fund rules, excise duties and local-authority rates.","August 2026",{},"New Zealand tax overview for residents, expats, founders and investors. Compare 10.5%-39% income tax, 28% company tax, GST, property gains, FIF and inheritance rules.","Taxes in New Zealand: income, company, property and dividends (2026)",[1209,1210,1211,1212,1213,1214],{"title":159,"slug":252,"icon":253},{"title":191,"slug":255,"icon":256},{"title":258,"slug":259,"icon":260},{"title":98,"slug":262,"icon":263},{"title":95,"slug":265,"icon":266},{"title":268,"slug":269,"icon":270},"\u002Fcountry\u002Fnew-zealand",[],[],{"title":1170,"description":1177},"country\u002Fnew-zealand\u002Findex",[1221,1224,1226,1229,1232,1235],{"label":159,"value":1222,"note":1223},"10.5% - 39%","Resident rates from 1 April 2025",{"label":191,"value":300,"note":1225},"No general net wealth tax",{"label":95,"value":1227,"note":1228},"28%","Most companies",{"label":98,"value":1230,"note":1231},"No broad CGT","Property and revenue-account rules apply",{"label":268,"value":1233,"note":1234},"Marginal + imputation","33% RWT is common",{"label":1236,"value":522,"note":1237},"GST","Broad-based goods and services tax",[],[],[1241,1243,1244,1245,1247,1248,1249],{"label":91,"value":1222,"badge":1242},"From 1 April 2025",{"label":191,"value":300},{"label":258,"value":300},{"label":98,"value":1246},"No broad standalone tax",{"label":95,"value":1227},{"label":268,"value":1233},{"label":1236,"value":522},[],[1252,1253,1254,1255,1256],"New Zealand does not have a tax-free personal allowance. The first dollar of ordinary income is within the 10.5% band, although credits and deductions can affect the final result.","No broad CGT does not make every investment gain tax-free. Property intention, land-trading, share-trading and other revenue-account rules can turn a gain into taxable income.","A New Zealand resident can be taxed on overseas investments through the FIF regime even when no dividend or sale proceeds were received. Individuals generally have a NZD 50,000 cost threshold for many FIF interests.","The ACC earners' levy is separate from income tax, while KiwiSaver deductions and employer contributions affect payroll cashflow.","GST registration is generally required when taxable-activity turnover reaches NZD 60,000 in the relevant 12-month period, or when GST is added to prices.","5ZzHa8P_VV32SJrJSuQWluR334kKwUlO1WIbe1d89Is",{"income-tax":1259,"corporate-tax":1353,"capital-gains-tax":1427,"dividend-tax":1509,"wealth-tax":1591,"inheritance-tax":1666},{"id":1260,"title":1261,"bestFor":1262,"body":1263,"country":44,"countryFacts":1270,"countrySlug":45,"description":1267,"excerpt":46,"extension":47,"faqs":1271,"flag":68,"heroImage":46,"howItWorks":1281,"lastUpdated":1204,"meta":1286,"metaDescription":1287,"metaTitle":1288,"navigation":74,"otherTaxes":1289,"pageType":373,"path":1295,"relatedFormations":1296,"relatedGuides":1297,"seo":1298,"stem":1299,"summaryCards":1300,"taxBracketSections":1317,"taxBrackets":1318,"taxRates":1330,"taxSlug":252,"taxType":159,"visas":1346,"watchOut":1347,"__hash__":1352},"taxes\u002Fcountry\u002Fnew-zealand\u002Fincome-tax.md","Income tax in New Zealand",[114,117,327,116,328],{"type":17,"value":1264,"toc":1268},[1265],[20,1266,1267],{},"New Zealand’s personal tax schedule is straightforward on paper: five progressive bands and no general tax-free threshold. The practical result depends on residence, foreign income, PAYE, ACC and whether investment income falls under special regimes.",{"title":39,"searchDepth":40,"depth":40,"links":1269},[],{"region":1181,"currency":1182,"taxTreaties":1183,"euBlacklist":1184,"fatfStatus":231},[1272,1275,1278],{"question":1273,"answer":1274},"What is the top income-tax rate in New Zealand?","The top individual rate is 39% on income above NZD 180,000. Employees may also pay the ACC earners' levy on earnings up to the annual cap.",{"question":1276,"answer":1277},"Do expats pay New Zealand income tax?","New Zealand tax residents generally pay on worldwide income, while non-residents are generally taxed on New Zealand-source income. Residence depends on facts such as a permanent place of abode and days present.",{"question":1279,"answer":1280},"Is there a tax-free allowance in New Zealand?","No general tax-free personal allowance applies. Income is taxed from the first dollar at 10.5%, subject to credits and specific rules.",[1282,1283,1284,1285],"New Zealand tax residents generally pay income tax on worldwide income. Non-residents are generally taxed on New Zealand-source income, subject to the source rules and any double tax treaty.","For income from 1 April 2025, the individual rates are 10.5% up to NZD 15,600, 17.5% to NZD 53,500, 30% to NZD 78,100, 33% to NZD 180,000 and 39% above NZD 180,000. These bands apply in the 2026\u002F27 tax year.","Employees usually pay through PAYE. The ACC earners' levy is normally deducted alongside PAYE and is 1.75% for 2026\u002F27 on earnings up to NZD 156,641. Self-employed people generally pay provisional tax and ACC levies directly.","Interest, dividends, rental income, foreign income and taxable property gains may require an end-of-year assessment. Eligible new migrants and returning residents can receive a transitional-resident exemption on much overseas investment income for about four years.",{},"New Zealand income-tax guide for residents and expats. See 2026\u002F27 bands from 10.5% to 39%, PAYE, ACC earners' levy and transitional-resident rules.","New Zealand income tax rates and brackets (2026\u002F27)",[1290,1291,1292,1293,1294],{"title":191,"slug":255,"icon":256},{"title":258,"slug":259,"icon":260},{"title":98,"slug":262,"icon":263},{"title":95,"slug":265,"icon":266},{"title":268,"slug":269,"icon":270},"\u002Fcountry\u002Fnew-zealand\u002Fincome-tax",[],[],{"title":1261,"description":1267},"country\u002Fnew-zealand\u002Fincome-tax",[1301,1305,1309,1313],{"label":1302,"value":1303,"note":1304},"Lowest rate","10.5%","NZD 0 to NZD 15,600",{"label":1306,"value":1307,"note":1308},"Middle rates","17.5% \u002F 30% \u002F 33%","Progressive bands",{"label":1310,"value":1311,"note":1312},"Top rate","39%","Above NZD 180,000",{"label":1314,"value":1315,"note":1316},"ACC earners' levy","1.75%","2026\u002F27, capped at NZD 156,641",[],[1319,1320,1323,1326,1329],{"band":1304,"rate":1303},{"band":1321,"rate":1322},"NZD 15,601 to NZD 53,500","17.5%",{"band":1324,"rate":1325},"NZD 53,501 to NZD 78,100","30%",{"band":1327,"rate":1328},"NZD 78,101 to NZD 180,000","33%",{"band":1312,"rate":1311},[1331,1334,1337,1340,1343,1344],{"label":1332,"value":1303,"badge":1333},"First band","NZD 0 - 15,600",{"label":1335,"value":1322,"badge":1336},"Second band","NZD 15,601 - 53,500",{"label":1338,"value":1325,"badge":1339},"Third band","NZD 53,501 - 78,100",{"label":1341,"value":1328,"badge":1342},"Fourth band","NZD 78,101 - 180,000",{"label":1310,"value":1311,"badge":1312},{"label":1314,"value":1315,"note":1345},"2026\u002F27 up to NZD 156,641",[],[1348,1349,1350,1351],"These are marginal rates, not a flat rate on all income. New Zealand has no general tax-free threshold, so the first band starts at 10.5%.","PAYE can include the ACC earners' levy, but the levy has its own earnings cap and is not the same thing as income tax.","The transitional-resident exemption is not a blanket exemption for every foreign receipt. Its eligibility, start date, end date and excluded income categories need checking.","Foreign shares and funds can fall within the FIF rules, which may tax deemed income before cash is received.","kSJrrAltPiVnUCMEgaGdMMQrNg3CJAs_jHsU_sY35KY",{"id":1354,"title":1355,"bestFor":1356,"body":1359,"country":44,"countryFacts":1366,"countrySlug":45,"description":1363,"excerpt":46,"extension":47,"faqs":1367,"flag":68,"heroImage":46,"howItWorks":1377,"lastUpdated":1204,"meta":1382,"metaDescription":1383,"metaTitle":1384,"navigation":74,"otherTaxes":1385,"pageType":373,"path":1391,"relatedFormations":1392,"relatedGuides":1393,"seo":1394,"stem":1395,"summaryCards":1396,"taxBracketSections":1408,"taxBrackets":1409,"taxRates":1410,"taxSlug":265,"taxType":95,"visas":1420,"watchOut":1421,"__hash__":1426},"taxes\u002Fcountry\u002Fnew-zealand\u002Fcorporate-tax.md","Corporate tax in New Zealand",[115,1172,1357,475,1358],"Professional services","Cross-border groups",{"type":17,"value":1360,"toc":1364},[1361],[20,1362,1363],{},"New Zealand’s company tax rate is simple at 28%, but the system is not one-layered. Imputation, GST, payroll obligations and shareholder residence determine how much profit is ultimately taxed and where.",{"title":39,"searchDepth":40,"depth":40,"links":1365},[],{"region":1181,"currency":1182,"taxTreaties":1183,"euBlacklist":1184,"fatfStatus":231},[1368,1371,1374],{"question":1369,"answer":1370},"What is the company tax rate in New Zealand?","Most companies pay 28% income tax on taxable profits. Māori authorities generally use a separate 17.5% rate.",{"question":1372,"answer":1373},"Does New Zealand have a small-business company rate?","New Zealand generally uses the 28% company rate rather than a broad lower small-company rate. Business structures such as partnerships and look-through companies can produce different outcomes because income may be taxed at individual rates.",{"question":1375,"answer":1376},"How does New Zealand company tax interact with dividends?","Companies can attach imputation credits for tax already paid. Resident shareholders include the grossed-up dividend and claim the credit, with any remaining amount determined by their own tax rate.",[1378,1379,1380,1381],"Most New Zealand companies pay 28% income tax on taxable profits after allowable deductions and adjustments. Resident companies are generally within New Zealand's worldwide-income framework, while non-resident companies can be taxed on New Zealand-source income or a New Zealand permanent establishment.","New Zealand companies can attach imputation credits to dividends for income tax paid at company level. A fully imputed dividend can carry credits at a maximum 28:72 ratio, reflecting the 28% company rate.","Companies generally pay provisional tax after their first year and may have obligations for PAYE, fringe benefit tax, employer superannuation contribution tax and GST. GST is 15% on most taxable supplies, with input-tax credits for eligible business purchases.","International groups also need to consider transfer pricing, thin-capitalisation, CFC and interest-limitation rules, as well as New Zealand's participation in the OECD international tax framework.",{},"New Zealand corporate-tax guide for founders and companies. See the 28% rate, imputation credits, 15% GST, NZD 60,000 registration threshold and cross-border rules.","New Zealand corporate tax: 28% company rate and GST (2026)",[1386,1387,1388,1389,1390],{"title":159,"slug":252,"icon":253},{"title":191,"slug":255,"icon":256},{"title":258,"slug":259,"icon":260},{"title":98,"slug":262,"icon":263},{"title":268,"slug":269,"icon":270},"\u002Fcountry\u002Fnew-zealand\u002Fcorporate-tax",[],[],{"title":1355,"description":1363},"country\u002Fnew-zealand\u002Fcorporate-tax",[1397,1399,1402,1404],{"label":1398,"value":1227,"note":1228},"Standard company rate",{"label":1400,"value":1322,"note":1401},"Māori authority rate","Special regime",{"label":1236,"value":522,"note":1403},"If registered",{"label":1405,"value":1406,"note":1407},"GST threshold","NZD 60,000","Taxable-activity turnover test",[],[],[1411,1413,1414,1417,1418],{"label":1412,"value":1227,"badge":1228},"Standard company tax",{"label":1400,"value":1322},{"label":1415,"value":1416},"Maximum imputation ratio","28:72",{"label":1236,"value":522},{"label":1419,"value":1406},"GST registration threshold",[],[1422,1423,1424,1425],"The 28% headline rate is not the complete cost of running a company. Payroll taxes, ACC, GST, FBT, accounting, provisional tax and shareholder extraction all affect the result.","A company is not automatically tax-resident only because its owners live in New Zealand. Incorporation, head office, management and control, and treaty rules can all matter.","Imputation credits reduce double taxation for resident shareholders but do not turn dividends into tax-free income. Higher-rate shareholders may owe top-up tax.","A company or trust that buys and sells property can fall within land-sale or bright-line rules, and anti-avoidance rules can apply to entity arrangements.","_hFPdNfzoZbje9aMkAbfGq2YtLipEu9Ex54OVBbEbyk",{"id":1428,"title":1429,"bestFor":1430,"body":1432,"country":44,"countryFacts":1439,"countrySlug":45,"description":1436,"excerpt":46,"extension":47,"faqs":1440,"flag":68,"heroImage":46,"howItWorks":1449,"lastUpdated":1204,"meta":1454,"metaDescription":1455,"metaTitle":1456,"navigation":74,"otherTaxes":1457,"pageType":373,"path":1463,"relatedFormations":1464,"relatedGuides":1465,"seo":1466,"stem":1467,"summaryCards":1468,"taxBracketSections":1484,"taxBrackets":1485,"taxRates":1486,"taxSlug":262,"taxType":98,"visas":1501,"watchOut":1502,"__hash__":1508},"taxes\u002Fcountry\u002Fnew-zealand\u002Fcapital-gains-tax.md","Capital gains tax in New Zealand",[116,898,115,1431,117],"Crypto holders",{"type":17,"value":1433,"toc":1437},[1434],[20,1435,1436],{},"New Zealand’s capital-gains answer is classification-based rather than rate-based. Long-term capital ownership may avoid tax on a gain, but the facts surrounding property, trading intent, foreign funds and residence decide whether that result holds.",{"title":39,"searchDepth":40,"depth":40,"links":1438},[],{"region":1181,"currency":1182,"taxTreaties":1183,"euBlacklist":1184,"fatfStatus":231},[1441,1443,1446],{"question":1193,"answer":1442},"New Zealand has no broad standalone CGT, but it taxes some gains as income under property, trading, financial-arrangement and other revenue-account rules.",{"question":1444,"answer":1445},"Is the sale of a New Zealand home tax-free?","Often, but not automatically. The main-home exclusion has use, area and pattern-of-sale conditions, and other property rules can still apply.",{"question":1447,"answer":1448},"Are share gains tax-free in New Zealand?","Not always. Shares bought for resale or traded as a business can produce taxable income, and foreign shares can fall under the FIF regime.",[1450,1451,1452,1453],"New Zealand does not impose a broad standalone capital-gains tax on every investment sale. Instead, the Income Tax Act taxes gains where the asset is held on revenue account, was acquired with an intention or purpose of resale, arises from a trading business, or falls under a specific regime.","For residential property sold on or after 1 July 2024, the bright-line test generally asks whether the bright-line end date is within two years of the start date. A taxable gain is generally treated as income, subject to exclusions and rollover relief.","The main-home exclusion can apply when the property was genuinely used as the owner's main home and the statutory area and use conditions are met. It does not protect regular patterns of buying and selling or every mixed-use property.","Listed shares, crypto and other assets can still generate taxable income when acquired for resale or traded as a business. New Zealand residents may also be taxed annually under the FIF rules on many foreign shares and funds, even without a disposal.",{},"New Zealand capital-gains guide for property owners and investors. See the no-broad-CGT position, two-year bright-line test, main-home exclusion and FIF rules.","New Zealand capital gains tax: bright-line property and FIF rules (2026)",[1458,1459,1460,1461,1462],{"title":159,"slug":252,"icon":253},{"title":191,"slug":255,"icon":256},{"title":258,"slug":259,"icon":260},{"title":95,"slug":265,"icon":266},{"title":268,"slug":269,"icon":270},"\u002Fcountry\u002Fnew-zealand\u002Fcapital-gains-tax",[],[],{"title":1429,"description":1436},"country\u002Fnew-zealand\u002Fcapital-gains-tax",[1469,1472,1476,1480],{"label":1470,"value":300,"note":1471},"General CGT","Gains are classified under income-tax rules",{"label":1473,"value":1474,"note":1475},"Bright-line period","2 years","Residential land sold on or after 1 July 2024",{"label":1477,"value":1478,"note":1479},"Main-home exclusion","Often available","Conditions and limits apply",{"label":1481,"value":1482,"note":1483},"FIF investments","Special rules","Often deemed income rather than actual gains",[],[],[1487,1491,1494,1496,1498],{"label":1488,"value":300,"badge":1489,"note":1490},"General personal CGT","Classification-based","No broad standalone tax; taxable gains can still be income.",{"label":1492,"value":1222,"note":1493},"Taxable property gains","Individual marginal rates",{"label":1473,"value":1474,"note":1495},"Property sold on or after 1 July 2024",{"label":1477,"value":1497},"Available if conditions are met",{"label":1499,"value":1500},"FIF method","Deemed-income rules",[],[1503,1504,1505,1506,1507],"Saying that New Zealand has no CGT is too broad for property investors. Intention, association, development, dealing and bright-line rules can all make a gain taxable.","The two-year bright-line test is not the only property rule. A sale outside the bright-line period can still be taxable if another land-sale provision applies.","The main-home exclusion requires actual use and has limits for area, non-main-home periods and repeated main-home transactions.","Foreign shares may be subject to FIF taxation before a sale. The NZD 50,000 threshold is a cost threshold for eligible individuals and trusts, not a blanket exemption for all foreign assets.","Property losses and gains can be subject to ring-fencing, associated-person and anti-avoidance rules, so the owner and financing structure matters.","nSpPOF3eh4FuxMnfIV6CXEX9kPGnEguOREnTSsTgyPE",{"id":1510,"title":1511,"bestFor":1512,"body":1515,"country":44,"countryFacts":1522,"countrySlug":45,"description":1519,"excerpt":46,"extension":47,"faqs":1523,"flag":68,"heroImage":46,"howItWorks":1533,"lastUpdated":1204,"meta":1538,"metaDescription":1539,"metaTitle":1540,"navigation":74,"otherTaxes":1541,"pageType":373,"path":1547,"relatedFormations":1548,"relatedGuides":1549,"seo":1550,"stem":1551,"summaryCards":1552,"taxBracketSections":1568,"taxBrackets":1569,"taxRates":1570,"taxSlug":269,"taxType":268,"visas":1584,"watchOut":1585,"__hash__":1590},"taxes\u002Fcountry\u002Fnew-zealand\u002Fdividend-tax.md","Dividend tax in New Zealand",[115,116,1513,475,1514],"Retirees","Cross-border shareholders",{"type":17,"value":1516,"toc":1520},[1517],[20,1518,1519],{},"New Zealand uses an imputation system rather than a simple dividend exemption. The company tax credit matters, but the shareholder's residence, marginal rate and the dividend's imputation level determine the final outcome.",{"title":39,"searchDepth":40,"depth":40,"links":1521},[],{"region":1181,"currency":1182,"taxTreaties":1183,"euBlacklist":1184,"fatfStatus":231},[1524,1527,1530],{"question":1525,"answer":1526},"How are dividends taxed in New Zealand?","Residents generally include dividends and attached imputation credits in income and are taxed at marginal rates. RWT is commonly deducted at 33% of the gross dividend, reduced by credits.",{"question":1528,"answer":1529},"What is a New Zealand imputation credit?","It represents New Zealand income tax already paid by the company on the profit being distributed. The resident shareholder uses it to reduce the tax on the grossed-up dividend.",{"question":1531,"answer":1532},"Do non-residents pay New Zealand dividend tax?","Usually through NRWT, often at 30% outside treaty or special rules. Treaty rates and fully imputed or substantial non-portfolio dividends can produce lower or zero withholding in defined cases.",[1534,1535,1536,1537],"A New Zealand resident generally includes dividends from New Zealand and overseas companies in taxable income. The shareholder's marginal tax rate applies to the grossed-up dividend, with eligible imputation credits for New Zealand company tax already paid.","New Zealand companies can attach imputation credits at a maximum 28:72 ratio. Resident withholding tax on dividends is generally calculated at 33% of the gross dividend, reduced by attached imputation credits and other relevant credits.","The imputation credit prevents the same New Zealand company profit from being taxed twice in full, but it is not a refundable dividend exemption. A shareholder whose personal rate exceeds the company rate may owe additional tax.","Non-resident shareholders are subject to NRWT rules rather than resident RWT. The domestic rate is commonly 30% for dividends outside a treaty or special imputation relief; treaty-country and fully imputed outcomes can be lower, including 15% or 0% in specific cases.",{},"New Zealand dividend-tax guide for founders and investors. See 33% RWT, 28:72 imputation credits, resident marginal rates and non-resident treaty withholding.","New Zealand dividend tax: imputation credits and NRWT (2026)",[1542,1543,1544,1545,1546],{"title":159,"slug":252,"icon":253},{"title":191,"slug":255,"icon":256},{"title":258,"slug":259,"icon":260},{"title":98,"slug":262,"icon":263},{"title":95,"slug":265,"icon":266},"\u002Fcountry\u002Fnew-zealand\u002Fdividend-tax",[],[],{"title":1511,"description":1519},"country\u002Fnew-zealand\u002Fdividend-tax",[1553,1557,1560,1564],{"label":1554,"value":1555,"note":1556},"Resident shareholder","Marginal rates","10.5% to 39%",{"label":1558,"value":1328,"note":1559},"Dividend RWT","Applied to the gross dividend, reduced by credits",{"label":1561,"value":1562,"note":1563},"Imputation credits","Up to 28:72","Company tax credit ratio",{"label":1565,"value":1566,"note":1567},"Non-resident NRWT","Often 15% \u002F 30%","Dividend and treaty facts matter",[],[],[1571,1574,1577,1578,1580],{"label":1572,"value":1222,"badge":1573},"Resident shareholder rate","Marginal rate",{"label":1575,"value":1328,"note":1576},"Resident dividend RWT","Gross dividend before credit reduction",{"label":1415,"value":1416},{"label":1579,"value":1325},"Non-treaty dividend NRWT",{"label":1581,"value":1582,"note":1583},"Fully imputed \u002F treaty outcomes","Often 0% - 15%","Facts and treaty provisions apply",[],[1586,1587,1588,1589],"The 33% RWT figure is a withholding mechanism, not necessarily the final tax rate. The final result depends on the shareholder's marginal rate and available credits.","Imputation credits cannot generally be used by a non-resident as if they were a resident's personal tax credit. NRWT, treaty limits and the dividend's imputation level need to be checked separately.","Foreign dividends received by a New Zealand resident can have foreign withholding tax, FIF and foreign tax-credit issues in addition to New Zealand income tax.","A company can distribute profits only after accounting for imputation balances, shareholder continuity, solvency and company-law requirements.","-hlQQrofhme7nKzTyR5UyIa72Om1F8Ve3M5zpDkvMrk",{"id":1592,"title":1593,"bestFor":1594,"body":1595,"country":44,"countryFacts":1602,"countrySlug":45,"description":1599,"excerpt":46,"extension":47,"faqs":1603,"flag":68,"heroImage":46,"howItWorks":1613,"lastUpdated":1204,"meta":1618,"metaDescription":1619,"metaTitle":1620,"navigation":74,"otherTaxes":1621,"pageType":373,"path":1627,"relatedFormations":1628,"relatedGuides":1629,"seo":1630,"stem":1631,"summaryCards":1632,"taxBracketSections":1646,"taxBrackets":1647,"taxRates":1648,"taxSlug":255,"taxType":191,"visas":1659,"watchOut":1660,"__hash__":1665},"taxes\u002Fcountry\u002Fnew-zealand\u002Fwealth-tax.md","Wealth tax in New Zealand",[116,1033,115,898,117],{"type":17,"value":1596,"toc":1600},[1597],[20,1598,1599],{},"New Zealand’s wealth-tax position is genuinely light at the ownership level: there is no general annual net-worth charge. The important qualification is that the system taxes many returns on wealth, and FIF can tax certain foreign investments on a deemed basis.",{"title":39,"searchDepth":40,"depth":40,"links":1601},[],{"region":1181,"currency":1182,"taxTreaties":1183,"euBlacklist":1184,"fatfStatus":231},[1604,1607,1610],{"question":1605,"answer":1606},"Does New Zealand have a wealth tax?","No. New Zealand does not currently impose a general annual net wealth tax.",{"question":1608,"answer":1609},"Are shares and foreign investments tax-free?","Not necessarily. Dividends, interest and taxable trading gains are taxed, and many foreign shares or funds fall under the FIF rules.",{"question":1611,"answer":1612},"Does New Zealand tax property ownership?","There is no general annual central property-wealth tax, but local-authority rates, rental-income tax, GST in some activities and taxable property-sale gains can apply.",[1614,1615,1616,1617],"New Zealand has no general annual tax on an individual's worldwide net wealth. Owning cash, listed shares, crypto or private-company interests does not by itself create a standalone wealth-tax charge.","New Zealand residents can still pay tax on returns from wealth. Interest and dividends are taxable, residential rents are income, and taxable gains may arise under property or trading rules.","The FIF rules are especially important for overseas shares and funds. Where the rules apply, a resident may calculate deemed income rather than waiting for a dividend or sale. Eligible individuals and trusts generally have a NZD 50,000 cost threshold for many FIF interests.","Property owners pay local-authority rates, and property transactions can involve legal, valuation and registration costs. New Zealand has no general land or stamp-duty regime equivalent to the broad property taxes used in some countries, but income-tax and GST rules can still apply to property activity.",{},"New Zealand wealth-tax guide for investors and property owners. See the 0% net wealth-tax position, FIF deemed income, council rates and asset-income rules.","New Zealand wealth tax: no net wealth tax, but FIF and property rules (2026)",[1622,1623,1624,1625,1626],{"title":159,"slug":252,"icon":253},{"title":258,"slug":259,"icon":260},{"title":98,"slug":262,"icon":263},{"title":95,"slug":265,"icon":266},{"title":268,"slug":269,"icon":270},"\u002Fcountry\u002Fnew-zealand\u002Fwealth-tax",[],[],{"title":1593,"description":1599},"country\u002Fnew-zealand\u002Fwealth-tax",[1633,1636,1640,1644],{"label":1634,"value":300,"note":1635},"General wealth tax","No annual net-wealth levy",{"label":1637,"value":1638,"note":1639},"FIF regime","Applies to some foreign assets","Deemed income can arise annually",{"label":1641,"value":1642,"note":1643},"Local-authority rates","Council-based","Property ownership cost",{"label":1236,"value":522,"note":1645},"Consumption and taxable supplies",[],[],[1649,1651,1653,1655,1657],{"label":930,"value":300,"badge":1650},"No general levy",{"label":1652,"value":300},"Annual federal asset tax",{"label":1654,"value":1500},"FIF treatment",{"label":1641,"value":1656},"Council rules apply",{"label":1658,"value":522},"GST on taxable supplies",[],[1661,1662,1663,1664],"No wealth tax is not the same as no tax on wealth. The return on an asset can be taxable even when the asset's market value is not taxed.","FIF can tax a deemed return on foreign shares or funds without a cash distribution. The NZD 50,000 threshold is not a universal safe harbour for every investment or entity.","Trusts and estates are taxed on income, and close-company beneficiary rules can create a 39% trustee-rate issue in some structures.","Property can carry council rates, rental-income tax, GST issues for taxable activities and income tax on certain sales.","bg8ivrovFOKgMdkJn1q8xf1YWm_aqrFdjMQNYp4Otks",{"id":1667,"title":1668,"bestFor":1669,"body":1671,"country":44,"countryFacts":1678,"countrySlug":45,"description":1675,"excerpt":46,"extension":47,"faqs":1679,"flag":68,"heroImage":46,"howItWorks":1689,"lastUpdated":1204,"meta":1694,"metaDescription":1695,"metaTitle":1696,"navigation":74,"otherTaxes":1697,"pageType":373,"path":1703,"relatedFormations":1704,"relatedGuides":1705,"seo":1706,"stem":1707,"summaryCards":1708,"taxBracketSections":1722,"taxBrackets":1723,"taxRates":1724,"taxSlug":259,"taxType":258,"visas":1737,"watchOut":1738,"__hash__":1743},"taxes\u002Fcountry\u002Fnew-zealand\u002Finheritance-tax.md","Inheritance tax in New Zealand",[1033,117,116,1670,1513],"Business owners",{"type":17,"value":1672,"toc":1676},[1673],[20,1674,1675],{},"New Zealand’s succession headline is straightforward: no current inheritance tax, estate duty or gift duty. The planning detail lies in estate income, inherited asset character, cross-border assets and the tax treatment of anything the beneficiary does next.",{"title":39,"searchDepth":40,"depth":40,"links":1677},[],{"region":1181,"currency":1182,"taxTreaties":1183,"euBlacklist":1184,"fatfStatus":231},[1680,1683,1686],{"question":1681,"answer":1682},"Does New Zealand have inheritance tax?","No. New Zealand does not currently impose a separate inheritance tax on a beneficiary receiving an inheritance.",{"question":1684,"answer":1685},"Is inherited property tax-free in New Zealand?","Receiving it is generally not taxed, but income earned from it and a later sale can be taxable if ordinary property or income-tax rules apply.",{"question":1687,"answer":1688},"Does New Zealand have gift tax?","Gift duty was abolished for dispositions made on or after 1 October 2011. Other taxes and anti-avoidance rules can still apply to a transfer.",[1690,1691,1692,1693],"New Zealand does not currently charge a separate inheritance tax to a beneficiary simply because they receive assets from a deceased person. Estate duty was abolished for deaths on or after 17 December 1992.","Gift duty was abolished for dispositions made on or after 1 October 2011. A gift can still have income-tax, property, relationship-property, creditor and anti-avoidance consequences depending on the facts.","An estate can pay income tax on income earned while assets are held by the estate. A beneficiary generally does not pay tax merely on receiving inherited property, but later rent, interest or a sale can be taxable under ordinary rules.","When inherited property is sold, the beneficiary can inherit the previous owner's tax character and intention in some cases. The bright-line test usually does not apply to a sale of inherited residential property, but other land-sale rules can still apply.",{},"New Zealand inheritance-tax guide for families and expats. See the 0% inheritance tax position, abolished estate and gift duties, estate income and property-sale rules.","New Zealand inheritance tax: no estate duty and 2026 caveats",[1698,1699,1700,1701,1702],{"title":159,"slug":252,"icon":253},{"title":191,"slug":255,"icon":256},{"title":98,"slug":262,"icon":263},{"title":95,"slug":265,"icon":266},{"title":268,"slug":269,"icon":270},"\u002Fcountry\u002Fnew-zealand\u002Finheritance-tax",[],[],{"title":1668,"description":1675},"country\u002Fnew-zealand\u002Finheritance-tax",[1709,1711,1715,1718],{"label":258,"value":300,"note":1710},"No current beneficiary tax",{"label":1712,"value":1713,"note":1714},"Estate duty","Abolished","For deaths on or after 17 December 1992",{"label":1716,"value":300,"note":1717},"Gift duty","Abolished for transfers from 1 October 2011",{"label":1719,"value":1720,"note":1721},"Later asset income","Taxable if applicable","Rent, interest and some gains",[],[],[1725,1728,1729,1731,1734],{"label":1726,"value":300,"badge":1727},"Inheritance \u002F estate tax","No current duty",{"label":1712,"value":1713},{"label":1716,"value":300,"note":1730},"Abolished from 1 October 2011",{"label":1732,"value":1733},"Estate income","Ordinary rates apply",{"label":1735,"value":1736},"Later property gains","Taxable if a land-sale rule applies",[],[1739,1740,1741,1742],"No inheritance tax does not make every estate administration step tax-free. Estate income, foreign-source income, property activity and later asset sales can all create tax.","A foreign heir or an estate with assets in another country may still face overseas inheritance, estate, probate or capital-gains taxes.","Inherited property can carry forward the deceased owner's intention or tax character. A beneficiary should not assume that a later property gain is automatically capital.","Trust distributions, family-company transfers and gifts can have tax and anti-avoidance consequences even though gift duty itself is abolished.","TY5s6wabYyBJZ60bT6bLDzyO2Wg1vFuOVBcTmJScO_8",1788594217747]