In Budget 2026 (announced 5 June 2026), the Government doubled the Foreign Investment Fund (FIF) de minimis threshold from NZD 50,000 to NZD 100,000 for the first time since 2000, effective from 1 April 2026 (the 2026-27 tax year). It also extended the realisation-basis method to all NZ taxpayers holding unlisted foreign shares and added a 10-year FIF exemption for corporate migrations, replacing the old migrant-only limits.
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NZ Budget 2026 doubles FIF de minimis to $100k, eases offshore-share tax for founders
Why this matters for founders
NZ-resident founders who hold offshore equity (e.g. shares from a US 'flip', a prior overseas startup, or a redomiciled company) can now keep up to NZD 100,000 of foreign holdings before FIF tax bites and use a realisation-basis method rather than being taxed on unrealised gains. Founders considering relocating a company to NZ should factor in the new 10-year corporate-migration exemption before restructuring.
Source: RSM New Zealand
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