Organise foreign dividends when FIF does not apply
Use this helper when you are under the relevant FIF threshold, or otherwise dealing with dividends that need ordinary overseas-income records rather than a FIF method worksheet.
You finish with tidy dividend, withholding tax, exchange rate, and IR1261 worksheet records.
Add dividend rows
Enter payment dates, countries or jurisdictions, currencies, gross dividends, and foreign tax withheld.
Apply exchange rates
Use broker rates or fetch indicative rates so the worksheet keeps source amounts and NZD amounts together.
Check the credit summary
Review country-level withholding and estimated foreign tax credit caps before exporting your records.
Does this apply to me?
For New Zealand tax residents under the relevant FIF cost threshold who need to organise overseas dividends, withholding tax, exchange rates, and IR1261 worksheet records. The worksheet currently supports 2025-26, where current guidance uses the NZ$50,000 threshold.
Did your transitional residency end during this income year? Only include dividends from the day after transitional residency ended onward. Dividends received before that point should not be mixed into this worksheet without advice. Read the guide for the year your exemption ends.