New Zealand

New Zealand offers exceptional quality of life, political stability, and strong rule of law in one of the world's most desirable locations. The Active Investor Plus (AIP) visa, reformed in April 2025, provides a clearer pathway to permanent residence than the previous system.

New Zealand operates a worldwide tax system for residents, with a top marginal rate of 39% on income over NZD 180K . There is no capital gains tax on most investments, no inheritance tax, and no wealth tax. The country's stable economy and transparent legal system attract investors seeking long-term security.

The AIP visa offers two categories: the Growth category requiring NZD 5.0M invested for 36 months in higher-risk ventures like managed funds and direct business investments, and the Balanced category requiring NZD 10.0M for 60 months with a broader investment scope including bonds and property.

These thresholds represent a substantial reduction from the previous NZD 15.0M requirement. English proficiency requirements have been removed, and physical presence requirements are minimal (21-105 days depending on category). The visa leads to permanent residence after the investment period, with citizenship eligibility after five years.

As of December 2025, 491 applications representing NZD 2910.0M in potential investment have been received under the new settings.