Do I need to pay tax on an inheritance in New Zealand?
- 21.08.2026
I have been named executor in my aunt’s will and I am told I need to get probate before I can deal with her bank accounts and property. I have never done this before. What is probate and how do I apply?
Probate is a High Court order confirming that a will is valid and that the executor named in it has authority to administer the estate. To apply, the executor files an application with the court, along with the original will, the death certificate and an affidavit, and pays the filing fee. The court examines the documents and, if satisfied, issues a grant of probate, which banks, Land Information New Zealand and other institutions will accept as proof of the executor's authority. If the estate is small, some institutions will release funds without probate below a set threshold. You do not necessarily need a lawyer, but many executors use one given the legal responsibilities involved, including paying debts, filing tax returns and distributing correctly. Keep clear records of all steps you take.
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