New Zealand
Crypto taxed as income at progressive rates up to 39%. No formal CGT but crypto gains treated as income for frequent traders.
FATCA Partner
Yes
FATF Status
Clear
EU Blacklist
No
Dual Nationality
Allowed
Bitizenship
Not yet
Tax Rates
Activity Taxes
Staking
Up to 39%
Mining
Up to 39%
DeFi
Up to 39%
NFTs
Up to 39%
Taxable Events
Crypto → Fiat
Taxable
Crypto → Crypto
Taxable
Holding Period
No holding period benefit
None
Regulation & Residency
Regulatory Body
IRD; FMA
Residency Requirement
Points-based immigration; various visas
Reporting Requirements
Annual tax return; IRD monitoring
Citizenship & Residency Path
Skilled Migrant Category; citizenship after 5 years residency
Notable Conditions
- →Progressive rates up to 39%
- →No formal CGT but income tax applies
- →IRD actively monitoring crypto
- →High quality of life
- →Strong regulatory environment
Living & Lifestyle
Cost of Living
High
Banking Access
Excellent
Quality of Life
Very High
Lifestyle Scores