Niue
Polynesia · NU · 0 treaties
Tax profile
| Corporate income tax | 30% |
| Withholding — dividends | 0% |
| Withholding — interest | 0% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 12.5% |
| Personal income (top rate) | 30% |
| Capital gains | n/a |
| Tax system | Worldwide |
| Residency threshold | — |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | None |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- ordinary residence / habitually resident in Niue
Niue taxes individuals only on Niue‑source income and residency hinges on being ordinarily or habitually resident, so ceasing to live there and cutting local ties generally ends tax residence without long tail rules.