Is the FIF threshold $100,000 yet?
No. It is still $50,000. The $100,000 threshold was in a bill that lapsed when Parliament dissolved before the 2026 election. File on the $50,000 rules unless and until the law changes.
Status as at 12 November 2026 NOT LAW
- The law today: $50,000. It applies to 2025/26 and to 2026/27 unless the law changes.
- The bill: the Taxation (Annual Rates for 2026-27, FBT Simplification, Foreign Investment Funds, and Remedial Measures) Bill, introduced 10 September 2026, would raise the threshold to $100,000 from 1 April 2026 (IRD bill commentary p48).
- Lapsed: Parliament dissolved on 1 October 2026 and unfinished bills lapsed. A bill can be reinstated by a motion of the new House, usually in its first sitting week.
- The election: held 7 November 2026. Preliminary results only; official results are due 27 November 2026; no government has been formed. We found no party statement on reinstating this bill.
- Also in the bill (all NOT LAW): the revenue account method for everyone with unlisted foreign shares, and the 4-year look-back tested against the threshold in force each year.
Sources: IRD bill commentary (September 2026), IRD bill page (still shows “as at 12 October 2026”), Simpson Grierson, KPMG.
The proposal on your own figures
Enter your highest cost in the year. We show current law first, then the proposal, marked NOT LAW.
A cost of $75,000.00 is more than $50,000, so the FIF rules apply for 2026/27.
Not more than $100,000: the rules would not apply.
NOT LAW. The bill lapsed when Parliament dissolved and must be reinstated by the new House to go ahead. File on the $50,000 rules.
Worked example shown. Change any figure to see your own result (needs JavaScript).
Questions people ask
Is the FIF threshold $100,000 now?
No. As at 12 November 2026 it is $50,000. The $100,000 threshold was in a bill that lapsed at the dissolution of Parliament.
Would $100,000 apply to the 2026/27 year?
Only if a new government reinstates the bill and passes it with the same start date of 1 April 2026.
Should I file my 2025/26 return on $50,000?
Yes. The proposal never covered 2025/26 or earlier years.
Calculators
Every FIF tool
Your FIF tax for the year
Holdings in, the $50,000 test, FDR and CV side by side, the lower allowed method, tax and your IR3 boxes.
Open →The $50,000 test
Cost, not market value, on any day of the year. Couples, joint holdings, trusts and the 4-year look-back.
Open →Fair dividend rate calculator
5% of your 1 April value plus the full quick sale adjustment, with last in, first out matching.
Open →Comparative value calculator
Closing value plus sales and dividends, less opening value and purchases, with the loss floor and the method choice.
Open →IRD exchange rates for FIF
Inland Revenue’s end-of-month, mid-month and rolling 12-month rates, with a converter.
Open →Under $50,000: dividend tax
Below the threshold your foreign dividends are ordinary income. Tax, foreign tax credit and IR3 boxes.
Open →Is this a FIF?
ASX shares, NZ PIE funds, employee shares, foreign super, crypto: in or out of the rules.
Open →New to New Zealand
Your transitional resident end date, and the revenue account method if you qualify.
Open →Overseas shares or an NZ PIE fund
The same money taxed both ways, side by side. Figures only, no recommendation.
Open →