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Is crypto legal in New Zealand?

Cryptocurrency is legal in New Zealand, but subject to regulatory restrictions.

Australia and New Zealand · NZ · 8 of 9 dimensions sourced

Every value below cites the primary government, central bank, financial regulator, or tax authority. How this is sourced →

New Zealand crypto policy at a glance

CBDC status
Pilot

Stage of the central bank digital currency programme — research, pilot, or launched.

cbdctracker.org ↗ · as of 2020 · confidence: high
Legal status
Legal, with restrictions

Whether crypto is legal, restricted, or banned for individuals and businesses.

“Virtual currencies such as Bitcoin are not legal tender in New Zealand. However, their use is not prohibited and they are subject to existing laws including those relating to taxation and anti-money laundering.”
Reserve Bank of New Zealand – Te Pūtea Matua ↗ · as of 2021-06-01 · confidence: high
VASP licensing
Registration only

Whether the jurisdiction licenses crypto/VASP service providers.

“Virtual asset service providers (VASPs) that provide captured activities are reporting entities under the Anti-Money Laundering and Countering Financing of Terrorism Act 2009 and must register on the Financial Service Providers Register. AML/CFT registration does not constitute a prudential or conduct licence for virtual asset services.”
Stablecoin rules
None

Rules governing stablecoin and e-money-token issuance.

“New Zealand does not currently have a bespoke regulatory regime for cryptoassets or stablecoins. Existing financial regulation may apply depending on the features and functions of particular arrangements.”
Reserve Bank of New Zealand – Te Pūtea Matua ↗ · as of 2023-04-01 · confidence: high
Tax treatment
Income

How crypto gains are taxed and reported, including OECD CARF participation.

“In most cases, cryptoassets are considered property for tax purposes. If you acquire cryptoassets for the purpose of selling or exchanging them, the profits you make are taxable income.”
Inland Revenue (New Zealand) ↗ · as of 2023-08-01 · confidence: high
DeFi treatment
Addressed

How decentralized finance (DeFi) is treated by regulators.

“We have published this guidance because DeFi arrangements may be subject to our financial markets laws.”
Financial Markets Authority ↗ · as of 2026-05-30 · confidence: high
NFT classification
Addressed

Whether NFTs are addressed in regulation.

“Cryptoassets include cryptocurrencies, non-fungible tokens (NFTs), and security tokens. In most cases, you will pay tax on profits from selling, trading or exchanging cryptoassets, including NFTs.”
Mining policy
Not yet recorded

Policy toward crypto mining — permitted, restricted, or banned.

Enforcement intensity
High

Intensity of regulatory enforcement actions against crypto firms.

“The FMA has issued warnings about a number of cryptocurrency or digital asset trading platforms and investment offers that are operating without the required licence or authorisation to provide financial services in New Zealand.”
Financial Markets Authority (FMA), New Zealand ↗ · as of 2024-11-30 · confidence: high

Explore New Zealand and compare it with other countries on the interactive crypto policy map →

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