18 September 2025 New Zealand proposes changes aimed at easing tax obligations for new migrants and remote workers A new tax bill proposes significant changes to the New Zealand tax regime which will impact international employees and their employers. Significant changes include amendments to the foreign investment fund regime and changes for remote workers and “digital nomads.” Several other amendments are also proposed, including changes to the timing of taxation for certain employee share schemes and changes to the fringe benefit tax treatment of some benefits. The changes will be effective from 1 April 2026, subject to the legislative consultation and approval processes. A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details. Document ID: 2025-1876 |