Investment income

If you receive income from investments, the tax treatment depends on the type of investment, the income you receive, and whether you are investing as an individual. This section explains the rules for interest, dividends, share investments, financial arrangements, and other investment income.

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Interest New Zealand tax residents pay tax on interest earned from bank accounts and investments in New Zealand and overseas.
Dividends New Zealand tax residents pay tax on dividends received from share investments in New Zealand and overseas.
Share investments Find out your income tax responsibilities if you’re an individual New Zealand tax resident who invests in shares.
Foreign investment funds If you’re a New Zealand tax resident and your total attributing interests in foreign investment funds (FIF) cost you more than NZ$50,000 to buy, the FIF rules apply.
Financial arrangements A financial arrangement is an arrangement where money is provided now and paid back later. The financial arrangement rules apply to New Zealand tax residents.