{"country":{"id":16,"continentId":4,"continentName":"Oceania","continentSlug":"oceania","name":"New Zealand","slug":"new-zealand","currencyCode":"NZD","currencySymbol":"NZ$","requiresRegion":false,"summary":"Ordinary inheritances are generally not taxable income. Foreign trust distributions, subsequent income, property-specific tax rules, and administration costs are excluded.","defaultMetaDescription":"Explore ordinary inheritance receipts in New Zealand. Illustrate beneficiary shares and review separate income, foreign-trust and property-tax considerations."},"regions":[],"rules":{"base":{"id":21,"countryId":16,"regionId":null,"thresholdAmount":0,"taxRate":0,"dependantAllowance":0,"disclaimer":"Ordinary inheritances are generally not taxable income. Foreign trust distributions, subsequent income, property-specific tax rules, and administration costs are excluded.","effectiveFrom":"2026-01-01","model":{"kind":"none","note":"Ordinary inheritances are generally not taxable income. Foreign trust distributions, subsequent income, property-specific tax rules, and administration costs are excluded.","sources":["https://www.ird.govt.nz/income-tax/income-tax-for-individuals/how-income-is-taxed/your-taxable-income"],"reviewedOn":"2026-10-25"}}},"content":null,"url":"https://die.tax/country/new-zealand","limitations":"Illustration only. A null model means a single-rate illustration with modelled allowances. A model with incomplete=true excludes state taxes."}