Answers · current to September 2026

Moving from New Zealand, for a high earner.

Ranked on what $1,000,000 of income keeps over 10 years, with what New Zealand charges on the way out.

In short, current to September 2026

  • On the Patrician.ch board, the address that leaves a $1,000,000 earner leaving New Zealand with the most after 10 years is Gustavia, St Barths, at $10M kept against an effective 0%.
  • Within 5 hours of New Zealand, the address that keeps the most is Sydney, Australia, at $5.5M over 10 years.
  • On the way out of New Zealand: No exit tax and no general capital gains tax. You stop being resident after more than 325 days away in any 12 months with no permanent home in New Zealand. After that New Zealand taxes only New Zealand source income, the foreign investment fund rules stop applying, and New Zealand residential property sold within 2 years of purchase is still caught by the bright line test.
  • There is no deemed disposition on departure from New Zealand.
  • Figures are current to September 2026 and modeled on indicative 2026 headline brackets for a single filer. Confirm with counsel before relying on any of them.

Source: the Patrician.ch board, an original ranking of 100 residence addresses across 48 countries and territories. Tax rates, thresholds and routes are sourced. Cost, safety, schools, sun and beauty are Patrician.ch editorial indices. Figures current to September 2026. Updated . Cite as: Patrician.ch, Moving from New Zealand 2026: where a high earner keeps most, patrician.ch/answers/moving-from-new-zealand/, September 2026.

Ranked

Leaving New Zealand: where $1,000,000 goes furthest.

Ordered by what a single filer keeps over 10 years after income tax, on Patrician.ch's 2026 model, with the flight time from New Zealand. The engine reorders this on your own income, liquidity event, passports and household.

01
Gustavia 🇫🇷 St Barths0% effective on $1M, no capital gains tax, 18h from New Zealand, special regime for arrivals
$10M
02
Abu Dhabi 🇦🇪 UAE0% effective on $1M, no capital gains tax, 18h from New Zealand
$10M
03
Dubai 🇦🇪 UAE0% effective on $1M, no capital gains tax, 18h from New Zealand
$10M
04
Anguilla 🇦🇮 Anguilla0% effective on $1M, no capital gains tax, 18h from New Zealand
$10M
05
Punta del Este 🇺🇾 Uruguay0% effective on $1M, no capital gains tax, 14h from New Zealand, special regime for arrivals
$10M
06
Monaco 🇲🇨 Monaco0% effective on $1M, no capital gains tax, 24h from New Zealand
$10M
07
Christophe Harbour 🇰🇳 St Kitts and Nevis0% effective on $1M, no capital gains tax, 18h from New Zealand
$10M
08
St John's 🇦🇬 Antigua and Barbuda0% effective on $1M, no capital gains tax, 18h from New Zealand
$10M
09
Providenciales 🇹🇨 Turks and Caicos0% effective on $1M, no capital gains tax, 17h from New Zealand
$10M
10
George Town 🇰🇾 Cayman Islands0% effective on $1M, no capital gains tax, 16h from New Zealand
$10M

Within 5 hours of New Zealand.

The same ranking, kept to addresses a direct flight of 5 hours or less from New Zealand.

01
Sydney 🇦🇺 Australia45% effective on $1M, 24% on gains, 4h from New Zealand
$5.5M

Model note. Effective rates use indicative 2026 headline brackets and any special regime for arriving foreigners. Social contributions, deductions and treaty relief are not included. Flight times are great-circle estimates. The exit charge from New Zealand is modeled separately and is not netted into the figures above.

Questions

The short answers.

Where should a high earner move from New Zealand?

On $1,000,000 of income, Gustavia keeps the most over 10 years, $10M, followed by Abu Dhabi and Dubai.

Within 5 hours of New Zealand, Sydney keeps the most. The ranking changes with the passports held, the household and a liquidity event, all of which the engine takes as inputs.

Does New Zealand charge an exit tax?

No exit tax and no general capital gains tax.

You stop being resident after more than 325 days away in any 12 months with no permanent home in New Zealand. After that New Zealand taxes only New Zealand source income, the foreign investment fund rules stop applying, and New Zealand residential property sold within 2 years of purchase is still caught by the bright line test.

How long does it take to stop being tax resident in New Zealand?

There is no deemed disposition on departure from New Zealand.

Residence is broken under the local test, and the date it breaks is the fact counsel will want evidenced.

Which addresses on the board levy no capital gains tax?

36 of the 100 addresses on the board levy no personal capital gains tax, among them Abu Dhabi, Anguilla, Bora Bora, Christophe Harbour, Dubai, Geneva.

The Dossier: your top 3, on your numbers.Your top 3 modeled and compared on your income, exit, passports, and family. 10 chapters, written the moment you pay, usually ready within 2 minutes. The Dossier is $500. The founding price, $250, holds until 30 September. Refunded within 7 days if it does not change how you think.
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Your position, not the average

This page is the general case. Your income and passports rank all 100 differently.

The engine takes what you earn and what you hold, then orders every address on the board against it.

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The general case, ranked: Where should high earners live in 2026 · Best country to live in if you are rich · Best countries for high earners after tax · Europe · United States · Americans moving abroad · Tax calculator · Keep Index 2026

Tax figures use a simplified marginal model with indicative 2026 brackets for a non-US single filer, ignore social contributions, most deductions, wealth taxes, and treaties, and are not advice. Residence rules change often. Verify before acting.

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