New Zealand
Australia and New Zealand · NZ · 41 treaties
What are the main tax rates in New Zealand?
New Zealand has a top personal income tax rate of 39%, a corporate tax rate of 28%, and a standard VAT of 15%.
Tax profile
| Corporate income tax | 28% |
| Withholding — dividends | 30% |
| Withholding — interest | 15% |
| Withholding — royalties | 15% |
| VAT / GST (standard) | 15% |
| Personal income (top rate) | 39% |
| Capital gains | n/a |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | Yes |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | Implemented |
Common questions
- How long does it take to become a tax resident in New Zealand?
- You become a tax resident in New Zealand after being present in the country for 183 days.
- Does New Zealand tax worldwide income?
- Yes, New Zealand operates a worldwide tax system.
- Is there a capital gains tax or dividend withholding tax in New Zealand?
- New Zealand has a dividend withholding tax of 30%. Capital gains are taxed as income at the top personal rate of 39%.
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- permanent place of abode in New Zealand
- more than 183 days in New Zealand in any 12‑month period (resident from first day of presence in that period)
- ceasing residence requires being absent from New Zealand for more than 325 days in any 12‑month period
- ceasing residence also requires not having a permanent place of abode in New Zealand
Ending tax residency generally requires both being absent for more than 325 days in a 12‑month period and giving up any permanent place of abode in New Zealand; merely dropping below the 183‑day threshold is not enough.
Source: Inland Revenue (New Zealand tax authority)
Tax treaty network (41)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Australia | 15% | 10% | 5% |
| Austria | 15% | 10% | 10% |
| Belgium | 15% | 10% | 10% |
| Canada | 15% | 10% | 10% |
| Chile | 15% | 15% | 5% |
| China | 15% | 10% | 10% |
| Czechia | 15% | 10% | 10% |
| Denmark | 15% | 10% | 10% |
| Fiji | 15% | 15% | 15% |
| Finland | 15% | 10% | 10% |
| France | 15% | 10% | 10% |
| Germany | 15% | 10% | 10% |
| Hong Kong S.A.R. | 15% | 10% | 5% |
| India | 15% | 10% | 10% |
| Indonesia | 15% | 10% | 15% |
| Ireland | 15% | 10% | 10% |
| Italy | 15% | 10% | 10% |
| Japan | 15% | 10% | 5% |
| South Korea | 15% | 10% | 10% |
| Malaysia | 15% | 15% | 15% |
| Mexico | 15% | 10% | 10% |
| Netherlands | 15% | 10% | 10% |
| Norway | 15% | 10% | 10% |
| Papua New Guinea | 15% | 10% | 10% |
| Philippines | 15% | 10% | 15% |
| Poland | 15% | 10% | 10% |
| Russia | 15% | 10% | 10% |
| Samoa | 15% | 10% | 10% |
| Slovakia | 15% | 10% | 10% |
| Singapore | 15% | 10% | 5% |
| South Africa | 15% | 10% | 10% |
| Spain | 15% | 10% | 10% |
| Sweden | 15% | 10% | 10% |
| Switzerland | 15% | 10% | 10% |
| Taiwan | 15% | 10% | 10% |
| Thailand | 15% | 15% | 15% |
| Turkey | 15% | 15% | 10% |
| United Arab Emirates | 15% | 10% | 10% |
| United Kingdom | 15% | 10% | 10% |
| United States of America | 15% | 10% | 5% |
| Vietnam | 15% | 10% | 10% |