Two men have been arrested following the death of a man on Matakana Island.

The 23-year-old and 59-year-old are expected to appear in Tauranga District Court this week.

Acting Detective Senior Sergeant Craig Rawlinson said the men have each been charged with assault in relation to the ongoing investigation into the death of 22-year-old Freedom Taikato.

Taikato died on Matakana Island on New Year's Day.

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Rawlinson said the investigation into Taikato's death was continuing, based in Tauranga and periodically on Matakana Island.

Rawlinson said police were unable to comment further at this stage given the matter is before the courts.