Tax & International Structuring in New Zealand

Essentials guide · Source-checked research55% of statements checked against a source19 checked against an official source13 checked against a secondary sourceChecked 2026-10-199 held back until checked against an official source8 topics include AI-written statements, not source-checkedNot yet professionally reviewed

• A company receives a New Zealand company number and a New Zealand Business Number (NZBN) on incorporation, and can apply for an IRD number and GST registration at the same time or later.

  LegalVision (via Mondaq) · checked 2026-10-19

• The corporate income tax rate is 28%.

  Applies to resident companies; branches of overseas companies are taxed at the same 28% rate (Deloitte, New Zealand Highlights 2026). The standard tax year runs from 1 April to 31 March.PwC Worldwide Tax Summaries · checked 2026-10-19

• Goods and services tax (GST) is charged at a standard rate of 15%, with registration required once annual taxable supplies exceed NZD 60,000.

  Financial services are the main exempt category. Exports, financial services supplied to GST-registered businesses, certain land sales between registered parties and going-concern sales are zero-rated. Offshore suppliers of remote services, and offshore sellers of low-value imported goods, must register once supplies to New Zealand consumers exceed NZD 60,000 in 12 months.PwC Worldwide Tax Summaries · checked 2026-10-19

• Non-resident withholding tax applies to dividends, interest and royalties paid to non-residents, at 15% on interest and royalties and up to 30% on dividends, reduced under tax treaties.

  Dividends are taxed at 30% unless fully imputed; fully imputed dividends are taxed at 0% where the non-resident holds at least 10% of the voting interests and generally at 15% otherwise. An approved issuer can pay a 2% approved issuer levy instead of withholding tax on interest on registered securities between non-associated parties.Deloitte · checked 2026-10-19

• New Zealand has no general capital gains tax, although some gains are taxed, including residential property sold within the bright-line period and gains on property bought for resale.

  The bright-line period for residential land is two years. Profit-making schemes, personal property bought for resale and certain other land sales are also taxable.Deloitte · checked 2026-10-19

• New Zealand's OECD global minimum tax (GloBE) rules apply to income years beginning on or after 1 January 2025.

  In-scope groups must register within six months after the end of the first applicable income year (for example by 30 June 2026 for December balance dates), and failing to register can attract a penalty of NZD 100,000.PwC Worldwide Tax Summaries · checked 2026-10-19

• Employers must contribute to KiwiSaver for employees who are members, at a default minimum rate of 3.5% of pay, rising to 4% from 1 April 2028.

  Employees contribute at the same default minimum rate and can temporarily reduce to 3%. Employer contributions are subject to employer superannuation contribution tax.PwC Worldwide Tax Summaries · checked 2026-10-19

• The Research and Development Tax Incentive gives a 15% tax credit on eligible R&D expenditure.

  Minimum eligible spend of NZD 50,000, with a cap of NZD 120 million. Start-ups with R&D losses may qualify for a refundable credit if they meet certain criteria.Deloitte · checked 2026-10-19

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