Cómo declarar criptomonedas en Nueva Zelanda
New Zealand does not have a general capital gains tax, but Inland Revenue considers most cryptocurrencies to be purchased with the intention of selling them. Therefore, gains are usually taxed as ordinary income at your marginal rate.
Quick Tax Summary
- Tax type
- Income tax (assets acquired for sale)
- Tipo aplicable
- 10.5% – 39% according to the progressive scale
- Tax-exempt minimum
- There is no general capital gains tax, but most crypto is considered acquired for sale
- Crypto-to-crypto
- Yes, it is taxable
- Staking y recompensas
- Taxable as income upon receipt
- Losses
- Deductible if gains are taxable
- Filing deadline
- July 7 (April-March financial year)
- Formularios
- IR3 (individual tax return)
- Sanciones
- Fines and interest
- Autoridad fiscal
- Inland Revenue (IRD)
Intention to sell
As the primary use of most cryptocurrencies is resale, the IRD assumes they are taxable unless proven otherwise. New Zealand will apply the OECD's CARF framework from 2027.
Regional context
Australia and New Zealand treat cryptocurrencies as property, not money, and their tax authorities receive data from local exchanges. Both countries will apply the OECD's CARF framework for international information exchange.
Before filing: have your history in order
The first step to a proper tax declaration is to download the complete transaction history from each platform you use. MiCA-licensed exchanges often provide ready-to-use annual reports, which significantly simplifies the filing process.
See exchanges with MiCA licenseFrequently Asked Questions
Other countries in the same region · Oceania
This guide provides general information and does not constitute tax advice. Rules change frequently: always confirm details with your country's tax authority or a tax advisor.