Australia's proposed 2026 tax reforms, including changes to capital gains tax settings, have led many founders and business owners to explore whether New Zealand may offer a more attractive environment to live, invest and operate their businesses. The decision to relocate, however, involves a range of complex tax considerations in both jurisdiction.
In this guide, our tax specialists examine the key issues Australian founders should consider before relocating to New Zealand. The report covers New Zealand's transitional resident regime, tax residency rules, capital gains tax treatment, foreign investment fund (FIF) rules, superannuation portability, business structuring considerations and research and development incentives. It also explores Australian tax residency exit consequences, trusts and family structures and practical planning considerations for founders with ongoing Australian interests.
Download the report for a high-level overview of the tax implications of relocating personally or moving business interests from Australia to New Zealand.
What this report covers
- New Zealand tax residency rules and the transitional resident exemption.
- New Zealand's approach to capital gains and offshore investments.
- Corporate and personal tax rates in New Zealand.
- Moving a business or startup from Australia to New Zealand.
- Research and development (R&D) incentives.
- Employee share schemes and founder remuneration.
- Australian tax residency exit consequences and capital gains tax considerations.
- Trusts, family structures and shareholder arrangements.
- Practical tax planning steps before relocating.
Key insights
- New Zealand generally does not have a comprehensive capital gains tax regime.
- Eligible migrants may benefit from New Zealand's four-year transitional resident exemption for certain non-New Zealand sourced income.
- Australian founders should carefully assess whether and when they will cease Australian tax residency.
- Relocating personally does not automatically relocate a business for tax purposes.
- Australian capital gains tax exit rules can create significant tax consequences before departure.
- Trusts, employee equity arrangements and cross-border governance structures require careful review.
- New Zealand's R&D tax incentive regime and employee share scheme rules may be attractive to growth-stage businesses and startups.
