Asia-Pacific
Currency
NZD
Corporate Tax
28%
Personal Income Tax
39%
VAT / GST
15%
Flat 28%.
Top rate 39% above NZD 240,000 (2024); 10.5-39% scale; no social security levy.
GST 15% (no reduced rate); 0% exports/financial services.
Dividends
0-33%
Interest
0-15%
Royalties
5-15%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
ACC (accident compensation) ~1.5-2% (employer + employee); no general pension contribution (NZ Super funded from general tax).
Capital Gains Tax
0% (bright-line 39% on property <2y)
Inheritance / Estate Tax
0%
Capital (Net Worth) Tax
0%
Property Tax
Property rates / land tax
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Treaties in force
~40
Key partners: Australia, USA, UK, Japan, Singapore, China
Withholding typically 5%–15% under treaties.
Treaty counts are approximate and change as agreements are signed, ratified, or terminated. Verify the status and withholding rates under the specific treaty before relying on them.
1 April – 31 March
Notes
Imputation system for dividends. R&D tax credit 15%. Foreign investment fund (FIF) rules.
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