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Ngā rawa whiti-rangi me te whenua noho mō te tāke Cryptoassets and tax residence

Cryptoassets
Cryptoassets
  • Cryptoassets for individuals
    • Buying and selling cryptoassets
    • Mining cryptoassets
    • Cryptoassets and tax residence
      • Cryptoassets for new and returning tax residents
      • Cryptoassets for non-resident taxpayers
    • Airdrops and Hard forks

Your tax residency status affects what tax you’ll pay in New Zealand on your cryptoasset income.

If you do not know your tax residency status, you’ll need to work it out.

Tax residency status for individuals

If you’re a New Zealand tax resident, you’ll generally pay tax on your worldwide income. This includes your cryptoasset income even if you acquire and dispose of it overseas, such as when you use a crypto exchange based outside New Zealand.


Pages in this section
  • Cryptoassets for new and returning tax residents Find out how new tax residents or those returning to New Zealand after 10 years are taxed on their cryptoasset income.
  • Cryptoassets for non-resident taxpayers Find out how non-resident taxpayers are taxed on their cryptoasset income.

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