A guide to

Doing business in Aotearoa New Zealand

Architects discussing modern building model.
  • 3 minute read
  • October 2026

In this guide to doing business in New Zealand, our team of experts provide distinctive insights into New Zealand's economic, legal, and regulatory environment, allowing investors to make informed decisions when establishing a business or investing in New Zealand.

Doing business in New Zealand Aotearoa New Zealand as an investment opportunity

Aotearoa New Zealand presents a compelling investment landscape, enhanced by a robust network of trade partnerships across Asia, the Pacific, the Americas and the European Union. It advocates for free trade and the removal of unfair competitive practices and trade-distorting subsidies.

Skyline of the CBD in Auckland, New Zealand.

New Zealand’s stable democratic political system, strong legal institutions, and resilient economy make it a highly desirable destination for overseas investment. Its transparent and open-market economy, along with a free-floating currency, presents significant opportunities. Internationally, New Zealand is frequently recognised for its business-friendly environment, ranking 12th on the Index of Economic Freedom in 2026 and 4th among the least corrupt countries in the world, alongside Denmark, Finland, and Singapore, in Transparency International’s 2025 Corruption Perceptions Index.

The New Zealand Government welcomes sustainable, productive and inclusive overseas investment and recognises its contribution to the overall prosperity of the country. While some foreign investments require regulatory approval under the overseas investment regime, not all transactions do; the necessity for consent is determined by the nature and value of the investment. As part of its 'open for business' initiative, the Government significantly reformed investment pathways for foreign investors in March 2026 and created Invest NZ, a dedicated agency to engage with international investors.

Government and the legal system  

New Zealand is an independent nation and its Government is modelled on the Westminster system.

This system is based on separation of powers, a concept intended to prevent abuses of power within Government, with each branch acting as a check on the others. The Government is led by the Prime Minister and consists of three branches: Parliament, Executive, and Judiciary.

Laws are written by the Executive and are passed through Parliament. Parliament is elected by the public through a democratic election every three years. Parliament determines which laws to pass by examining and debating proposed laws, also known as bills. The Executive is made up of the Prime Minister and the Cabinet Ministers, who administer the law. Some of their powers and obligations are delegated to local councils and tribunals. The Judiciary interprets and applies the law by hearing and deciding cases, and keeps the balance between the power of the Government and the rights and responsibilities of New Zealanders.

Food and fibre

New Zealand’s food production systems continue to underpin the country’s economic resilience. The food and fibre sector remains integral to New Zealand’s export base, despite ongoing trade, cost, weather and geopolitical pressures affecting global supply chains. This sector accounted for 82% of New Zealand’s goods exports in the year ended 30 June 2025, demonstrating its continued importance to the country’s economy.[1]

Unlike most OECD developed economies, New Zealand has a remarkable reliance on the food and fibre sector as a significant contributor to its prosperity. Food and fibre export revenue is forecast to increase to $64.3 billion for the year ended 30 June 2026, representing the country’s largest contribution to the tradable economy.[2]

Leveraging New Zealand’s comparative natural advantages will ensure the country continues to make world-leading strides forward in the food and fibre sector. While quality products will always be in demand, New Zealand has the opportunity to strategically position its food and fibre sector to offer high skills, knowledge, technology, and capability to countries with the existing resources for production. Much of New Zealand’s success in the food and fibre sector can be attributed to its capability in processes, systems, and technology, turning sunlight and nutrients into a broad range of products for consumers around the globe. 

International trade

China, the USA and Australia are New Zealand’s largest trading partners, with the European Union emerging as an increasingly important market for New Zealand. Taking advantage of its international reputation with a strong and growing network of international trading relationships, New Zealand has successfully concluded a number of free trade agreements. In particular, the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) and Regional Comprehensive Economic Partnership (RCEP) have helped New Zealand to diversify and secure access across a broad range of Asian and Pacific markets.

$105.97bn

New Zealand exports of goods and services in the year ended March 2025 (NZ$)

$109.36bn

New Zealand imports of goods and services in the year ended March 2025 (NZ$)


Top exports by country

Graph on top NZ exports by country: China ($21.5bn); USA ($16.8bn); Australia ($16.bn); Japan ($4.6bn); UK ($3.9bn)

Top exports by products

Top NZ export by products: Dairy ($22.2bn); Travel ($16bn) ; Meat ($9.2bn)

Top imports by country

Graph on top NZ imports by country: China ($17.6bn); Australia ($17.1bn); USA ($12.6.bn); Singapore ($8.1bn); Republic of Korea ($6.1bn)

Top imports by products

Top NZ imports by products: Mechanical machinery ($11bn); Vehicles ($10bn); Mineral fuels and oils ($7.9bn)

Source: Stats NZ Tatauranga Aotearoa

1 Situation and Outlook for Primary Industries (SOPI) report published by Ministry for Primary Industries, June 2026.
2 Situation and Outlook for Primary Industries (SOPI) report published by Ministry for Primary Industries, June 2026.

Doing Business in New Zealand 2026

Download the latest edition to Doing Business in New Zealand and gain expert-led insights into investing in Aotearoa New Zealand.

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Contact us

Joelle Grace

Partner, PwC Legal, Canterbury, PwC New Zealand

+64 210 396 521

Email

Elena Kim

Executive Director, PwC Legal, Auckland, PwC New Zealand

+64 21 236 0604

Email

About the author(s)

The world never stops moving—and neither do you.

We’re a tech-forward, people-empowered network. With deep expertise and advanced capabilities, we’ll help you harness technology, make smart investments and be ready for any future. Across audit and assurance, tax and legal, deals and consulting we bring together the teams, resources and alliances you need to act boldly and achieve real results. We help you meet the demands of our ever-changing world with consistent quality, commercially-focused and objective advice.

In Aotearoa New Zealand, PwC has offices in the Auckland, Waikato, Hawke's Bay, Wellington and Canterbury regions. Over and above our traditional service offerings, we have a strong industry focus, with integrated teams dedicated to key industry groups in both global and national markets. For our clients, this means the best local knowledge combined with the broadest global experience.


PwC Legal – integrated legal expertise

PwC Legal offers expertise across a broad range of practice areas. We are part of the largest legal services network by geography, with over 3,500 lawyers worldwide. While technical excellence is fundamental to what we do, it is our global reach and deep market insights that set us apart from traditional law firms, allowing us to offer you a fully integrated service that encompasses legal, financial, tax, and accounting expertise.

In today’s fast-moving world, it is more important than ever to have a legal partner who understands all aspects of your business. This document brings together the diversity of expertise and skills across PwC Legal and PwC New Zealand to help you navigate the changing and complex business environment.

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