Short, practical guides to Foreign Investment Fund tax for New Zealand investors: what it is, how the methods differ, and exactly what to put on your IR3. Written by the people who built the calculator.
How the FDR and CV methods for FIF income differ, when you're allowed to choose, and a worked example of which gives the lower tax bill.
Read the guide →Which exchange rate to use for FIF tax, the methods IRD lets you choose, and worked examples of how the rate quietly changes your FIF income.
Read →Which investments escape NZ's FIF rules: the ASX-listed Australian share exemption, why ASX ETFs miss out, PIEs and KiwiSaver, and IRD's checker tool.
Read →Owe more than $5,000 after your IR3? FIF income can tip you into provisional tax. The instalment dates, the $60,000 safe harbour, and when to estimate down.
Read →What Hatch, Sharesies, IBKR and Tiger each give you for FIF tax: which files to export, what each one is missing, and how multi-broker portfolios combine.
Read →How US 15% dividend withholding becomes a credit against NZ tax on FIF income: the treaty cap, the per-holding limit, W-8BEN, and why unused credits vanish.
Read →Where FIF income goes in your IR3 (boxes 17A and 17B), the IR1261 overseas income summary, when you need a FIF disclosure, and what to attach.
Read →New and returning NZ residents get up to 48 months exempt from FIF tax. How the transitional exemption works, what ends it, and the Revenue Account Method.
Read →Holding foreign shares through a NZ PIE caps tax at 28% and skips FIF admin. Direct holding gives method choice and the $50k exemption. See which suits you.
Read →Under NZ$50,000 of overseas shares (proposed to rise to $100,000 from 2026/27), the FIF rules may not apply. How the threshold is measured, and the traps.
Read →When buying and selling the same overseas share in one tax year triggers FDR's quick-sale adjustment, with IR461's example worked line by line.
Read →What FIF tax is, who it catches, and the NZ$50k threshold that lets most small NZ investors skip it. The plain-English version.
Read →The calculator does FDR and CV side-by-side, picks the lower one, and hands you the IR3 figures. Free, in your browser, nothing uploaded.