FIF Calculators
Model a future FIF position before the year is done
Use this planner for forward-looking scenarios after you know the relevant threshold setting and have a reasonable starting point. It helps you compare possible outcomes without pretending to forecast markets.
You finish with a planning estimate that shows tax drag and the assumptions driving it.
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Set the scenario
Choose the income year, starting value, tax rate, expected growth, and dividend assumptions.
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Compare possible outcomes
See how FDR and CV can behave across the assumptions you choose.
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Use the verdict carefully
Treat the output as planning context, then confirm law, guidance, exchange rates, and method eligibility before filing.
Does this apply to me?
Use this as a planning estimate, not a forecast. The expected planner explores possible FDR/CV tax effects from assumptions you choose. It is only relevant if your starting cost is above the relevant FIF threshold, or you have otherwise chosen or been required to apply the FIF rules. Current guidance uses a NZ$50,000 threshold; Budget 2026 proposes NZ$100,000 from 2026-27. It does not decide whether FIF applies, whether RAM is available, or what exchange rate or foreign tax credit treatment belongs in your return.
Below the threshold? If FIF rules do not apply but you received overseas dividends, use the Foreign Dividend Helper for dividend, withholding tax, exchange rate, and worksheet records.
Planning around the end of transitional residency? This planner assumes the FIF rules apply for the whole income year. If your transitional residency ended during the year, the starting value and dividend dates need separate review. Read the guide first.
Example assumptions
Start with a preset or enter your own figures. These are planning assumptions, not predictions.
Add this if you want estimated dollar amounts as well as percentages.
Your annual return assumption before FIF tax.
Higher volatility means a wider range of possible returns.
Expected cash dividend yield before tax.
Used only to estimate tax payable from expected FIF income.
Scenario estimate
This is an estimate from the assumptions shown, not a filing-year calculation.
How this planner works
Future returns are uncertain, so this planner estimates expected FIF income and an approximate tax effect from the assumptions you enter. It is intended for cases where your starting cost is already above the relevant FIF threshold, or where the FIF rules otherwise apply. Budget 2026 proposes increasing the threshold to NZ$100,000 from 2026-27, but confirm the final rule before relying on it.
- Two tax methods: For common ordinary-share cases, FIF rules may let eligible individuals and eligible trustees compare FDR (5% of opening value) and CV (closing minus opening plus gains/costs). If eligible to compare, the total cannot be less than zero.
- Estimating returns: The calculator uses your expected return and volatility to test many possible annual returns. High volatility gives a wider range of outcomes.
- Calculating expected income: For each possible outcome, it compares FDR and CV where available. The expected FIF income rate is the probability-weighted average.
- Estimated tax payable: The planner applies your marginal tax rate to expected FIF income. This does not include credits, withholding tax limits, RAM, or return-specific tax positions.
- Net vs. gross return: Gross expected return is your input. Net expected return subtracts the estimated tax drag.
The estimate only looks at annual returns from −50% to +100%. For very volatile assets, treat the result as a rough planning estimate. Learn more about calculating FIF income.