A small, politically stable, English-speaking common-law jurisdiction with first-world infrastructure, a temperate climate, and a clear path to settlement. The reformed Active Investor Plus Visa relaunched in April 2025 and is now one of the most institutionally credible investor-residence programmes globally.
New Zealand reformed and relaunched the Active Investor Plus Visa (AIP) in April 2025. The reformed scheme has two streams — Growth and Balanced — designed to attract capital into productive parts of the New Zealand economy while offering applicants a clear path to settlement and citizenship. The reform was a deliberate move away from passive-investment routes (government bonds, listed equities) towards categories that contribute directly to New Zealand's productive economy.
The Growth stream requires a NZD 5 million minimum investment, directed entirely at higher-impact "Category 1" investments (direct private-company investment and qualifying managed funds invested in such companies). The Balanced stream requires a NZD 10 million minimum investment, with a wider permitted asset mix including listed equities, certain bonds and philanthropy, alongside the higher-impact categories. The Balanced stream's minimum stay requirement is lower than Growth's, recognising the wider asset mix.
New Zealand's strategic case is the combination of OECD-grade institutional stability, an English-language common-law jurisdiction, a temperate climate and outdoor lifestyle, and an extremely high quality of life on most international measures. The headwinds are geography (it is genuinely far from the major global hubs), and the AIP's higher capital thresholds (post-reform) relative to many competitor programmes.
New Zealand taxes residents on worldwide income. For new migrants, however, a "transitional resident" tax regime applies for up to 48 months from the date of arrival, exempting most foreign-source passive income during that window. This is a meaningful concession, and the timing of arrival relative to the qualifying investment and the existing tax-residence position should be planned carefully.
New Zealand has no general capital gains tax (with limited exceptions including the bright-line test for residential property), no inheritance or estate tax, and no wealth tax — making it a tax-favoured jurisdiction by international standards once the transitional-resident window expires. The interaction between NZ's worldwide tax regime, the transitional rules, and the principal's existing tax residence requires named NZ tax counsel from the outset.
This is orientation, not advice. NZ tax is materially different from most competing residence destinations and warrants its own structured planning.
The minimum investment must be maintained for the hold period (36 months for Growth, 60 months for Balanced). After the hold period, the investment is "yours" — it remains your asset, and you may redeploy, sell or retain it. It is not a contribution to the New Zealand government.
No. The reformed AIP has explicit minimum-stay requirements — 21 days over 3 years (Growth) or 105 days over the 5-year hold period (Balanced). Bonus credits can reduce these further. Naturalisation, however, requires substantively more physical presence.
Yes — spouse or de facto partner, and dependent children (typically under 24, with additional conditions). Each must independently meet the character and health requirements.
New migrants meeting the qualifying criteria can be treated as "transitional residents" for up to 48 months from the date of becoming NZ tax resident, exempting most foreign-source passive income during that window. The detail of who qualifies, and how the window interacts with the AIP investment, requires named NZ tax counsel.
The Growth/Balanced choice and the transitional-resident tax window are the two decisions that drive the rest of the structuring. A call is the right place to start.