Share investments

Find out your income tax responsibilities if you’re an individual New Zealand tax resident who invests in shares.

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Share investment tax rules There are different tax rules for different types of shares. Find out whether the foreign investment fund rules or the general income tax rules apply to your investments.
Taxable income from selling shares Why it’s important to record your reasons for buying shares, when share sales are taxable and when you can claim a loss if you lose money on share sales.
Examples of buying and selling shares Read examples about buying and selling shares and when you may have tax to pay.