New Zealand's 2025/26 budget amends the current 183-day deemed tax residency rules to allow eligible visitors to remain non-resident for up to 275 days in any 18-month period. The existing entrepreneur visa is to be replaced with a new business investor visa programme offering two investment options: a NZD1-million investment in an existing business, with a three-year work-to-residence pathway; and a NZD2-million investment in an existing business, with a 12-month fast-track pathway to residence.