New Zealand’s Active Investor Plus (AIP) visa now permits applicants in the Growth category to count philanthropic donations toward the investment requirement. Effective 1 June 2026, up to 20 percent of the minimum NZ$5 million (≈US$2.9 million) can be allocated to approved charities, with the remaining 80 percent still required to be placed in higher‑growth assets such as managed funds or direct business stakes.
How the donation allowance works
- Maximum share: 20 % of the required investment, not a fixed NZ$1 million ceiling.
- Example: an applicant investing NZ$10 million could allocate NZ$2 million to philanthropy.
- Eligible charities: Must have at least five years of compliant annual returns, hold current Inland Revenue donee status, and be registered with Charities Services (Tier 1‑3).
- Domestic focus: Donations must be directed exclusively to New Zealand causes, documented by a written agreement between the investor and the charity.
- Conservation projects: Initiatives listed on the Department of Conservation’s approved list are also permissible.
Additional compliance and disclosure rules
- Charity vetting: Applicants cannot select any charity; the organization must meet the five‑year compliance and tax‑status criteria.
- Conflict‑of‑interest disclosure: Applicants, their partners, parents, children, grandparents, grandchildren, aunts, uncles, nieces, nephews, and adult siblings must disclose any pre‑existing affiliation with the chosen charity (e.g., membership of an incorporated society or trusteeship).
- Potential refusal: Immigration New Zealand may reject an application if an affiliation could result in “direct private benefit,” which includes non‑financial advantages or services received in kind.
Program statistics (as of 20 May 2026)
- Total applications: 730 (covering 2,390 people)
- Potential minimum investment: NZ$4.26 billion (≈US$2.5 billion)
- Growth category: 608 applications
- Balanced category: 122 applications
- Applicants from the United States: roughly one‑third
- Comparison: February 2026 figures were 573 applications and NZ$3.39 billion in potential investment.
AIP visa structure
| Category | Minimum investment | Investment period | Physical presence requirement |
|---|---|---|---|
| Growth | NZ$5 million | 3 years | 21 days total |
| Balanced | NZ$10 million | 5 years | 105 days total |
The Growth category, which now includes the philanthropic option, accounts for the majority of applications. The Balanced category already allowed charitable gifts, but only at the higher NZ$10 million threshold.
Practical considerations for prospective investors
- Due diligence: Verify the charity’s compliance history, tax status, and inclusion on the DOC approved list (if applicable).
- Family disclosures: Prepare documentation of any family members’ past or present relationships with the charity to avoid refusal on conflict‑of‑interest grounds.
- Investment allocation: Plan the 80 % of funds that must remain in growth‑oriented assets to satisfy the economic focus of the program.
- Timeline: Ensure the donation agreement and charity vetting are completed before the final investment commitment, as the donation component is subject to the same three‑year compliance window as the rest of the investment.
These changes aim to provide greater flexibility for investors while maintaining the program’s emphasis on economic contribution and rigorous oversight of charitable involvement.
Source article: www.imidaily.com
