What is CARF?
The OECD Crypto-Asset Reporting Framework supports the exchange of cryptoasset information between tax authorities. New Zealand reporting cryptoasset service providers must collect specified customer and transaction information.
The key dates
Provider collection began on 1 April 2026. The first reporting period ends on 31 March 2027. The first provider report is due by 30 June 2027.
What this means for holders
Individuals holding or trading for their own benefit are not reporting service providers merely because they own crypto. You do not register for CARF with Inland Revenue as an individual holder. Your provider may request tax-residency and identifying information through its own verified channels. This educational website does not collect that information for CARF.
Reporting is not a new tax on all holdings
CARF is an information-reporting framework. Existing tax rules still determine whether your activity gives rise to taxable income. Keep records and seek qualified advice about your circumstances.