New Zealand Overview - | Hudson McKenzie
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New Zealand Overview

New Zealand is one of the world’s most stable and well-governed nations and offers an attractive destination for investment, business and raising a family. With a population of approximately 4.5 million people, the country is consistently ranked in the top 10 in terms of protecting investors, starting a business and for ease of doing business. Aside from being one of the least densely populated countries in the world, New Zealand also has no gift/estate/wealth tax, no capital gains tax, an extensive tax treaty network and a sound legal system based on English law. New Zealand has therefore become an attractive jurisdiction to relocate tax residence for numerous reasons. The United Nations ranks New Zealand 13th out of 187 countries on its 2016 Human Development Index. Compared to most countries in the world, New Zealand offers a great work-life balance with world-class education and healthcare systems.


The Investor 1 and Investor 2 Resident Visa Programs allow applicants to live, work and study in New Zealand.

Applicants can include their spouse and dependent children aged 24 years and younger in their applications.

Investor 1 Resident Visa

  • An applicant must invest NZD 10 million in New Zealand over a three-year period in order to apply for New Zealand residence
  • No maximum age limit, no language requirement, and no business experience requirement

Investor 2 Resident Visa

  • For experienced business people, aged 65 years or younger, who have a minimum of NZD 2.5 million in available funds or assets
  • Applicant must invest atleast NZD 3 million in an acceptable investment in New Zealand, to be held for four years
  • English language requirement: Applicants are required to have an English-speaking background; or an International English Language Testing System test report with an overall band score of three or more; or be a competent user of English

Acceptable Investments

  • Investments that are capable of a commercial return; are not for the personal use of the applicant(s); is invested in New Zealand in NZD; are invested in lawful enterprises or managed funds and have the potential to contribute to the economy
  • Include bonds issued by the New Zealand government or local authorities; firms traded on the New Zealand Debt Securities Market; firms with at least a BBB or equivalent rating; registered banks; or finance companies
  • Investments can also be made in equity in New Zealand firms (public or private, including managed funds); registered banks, as well as residential property development(s) and commercial property
  • Applicants can nominate a mix of funds and/or assets to invest into

Key Advantages

  • High standard of living, multicultural and low population density
  • Political, social and economic stability, least corrupt nation on the planet
  • Solid legal system based upon English law
  • New Zealand citizens enjoy visa-free access to 173 countries around the world
  • Strong tax treaty network with a large number of counterparties