NZ FIF Calculator 2026

Calculate whether the Foreign Investment Fund (FIF) rules apply to your overseas shares and estimate the tax payable using either the Fair Dividend Rate (FDR) or Comparative Value (CV) method. The $50,000 cost threshold determines applicability.

← Back to Tools

NZ FIF Calculator 2026 — Foreign Investment Fund Tax Estimator

Free New Zealand FIF (Foreign Investment Fund) tax calculator. Determine if FIF rules apply on overseas shares over $50k and estimate tax using FDR or CV methods.

FIF Rules Apply?Yes — over $50k thresholdFIF income is taxable
FDR Income (5%)$4,2505% of opening value
Est. Tax on FIF (at 33%)$1,403At your marginal tax rate

The Foreign Investment Fund (FIF) rules apply when the cost of your overseas shares exceeds $50,000. The FDR method attributes 5% of the opening market value as income each year regardless of actual performance. The CV method uses the actual gain. You can switch between methods but must use FDR as your default. Exemptions exist for Australian shares listed on the ASX (most are treated as NZ shares for FIF purposes).

Related Resources