Budget 2026 (announced 28 May 2026) doubles the Foreign Investment Fund (FIF) de minimis threshold from NZ$50,000 to NZ$100,000 of cost in offshore shares. The change takes effect from the start of the 2026-27 tax year (1 April 2026), so individuals holding under NZ$100,000 of overseas investments no longer have to apply the complex FIF rules and can instead use ordinary tax treatment.
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NZ doubles FIF de minimis threshold to NZ$100,000 from 2026-27 tax year
Why this matters for founders
A NZ founder personally holding under NZ$100,000 of foreign shares (including stock in overseas startups or ETFs) can now skip FIF calculations for the 2026-27 return, cutting accounting cost and complexity. Confirm your total offshore holding cost against the new threshold before filing.
Source: RSM New Zealand
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