Crypto tax reporting in New Zealand

How are acquisition costs treated?

IRD permits FIFO or weighted average cost when working out the cost of disposed cryptoassets. Include all wallets and platforms. [1] [2] [3]

What records should you collect?

NZD values, costs, fees, transaction types and holdings reconciled at 31 March. [1] [2] [3]

How should you prepare your records?

1. Collect records from every wallet and platform and reconcile holdings at 31 March. Include the history that supports the cost of assets disposed of during the year.
2. Establish which receipts or disposals are taxable for your activity. When calculating disposed-asset costs, document the FIFO or weighted average method used under the IRD guidance.
3. Reconcile NZD income, disposal costs and supported expenses before reviewing the cryptoasset net income or loss for IR3. Flag trading-stock or complex DeFi cases for additional review.

Official sources: [1] [2] [3]

Where is crypto reported?

Declare taxable cryptoasset net income or loss in the individual income tax return, IR3. [1] [2] [3]

Which situations need separate review?

Whether receipts or disposals are taxable depends on the activity. Trading-stock rules and complex DeFi require additional review. [1] [2] [3]

What should you check before filing?

An exchange-only export can miss assets acquired elsewhere and distort the cost of a later disposal. [1] [2] [3]

Check product scope

The guide describes published reporting rules. Available outputs depend on country, year and supported inputs. Review the product page and preview before relying on any generated records.

About this guide

DYOR.tax compiled this guide from the tax-authority publications below. It covers selected reporting rules for resident individuals holding crypto on their own account. It is not a complete tax return or a description of everything DYOR can generate. Rates, thresholds, filing deadlines and business rules require separate checks. The reference period is the income period, not a filing deadline. The checking date is not the effective date of a law.

Cite this guide

Credit DYOR.tax for this synthesis and the linked authority for the underlying rule. Include the reference period and source-checking date. Sources keep their original publication titles.

DYOR.tax. “Crypto tax reporting in New Zealand.” 2025–26. Sources checked: 2026-09-13. https://dyor.tax/nz/crypto-tax-reporting