Top income tax
None
None system
Corporate tax
None
GST
12.5%
standard rate
Tax residency
—
Niue tax profile
Data year: 2025
- Tax system
- None
- Top PIT rate
- No Income Tax
- Corporate tax rate
- No Corporate Tax
- GST
- 12.5%
- Capital gains tax
- --
- Social security (employee)
- --
- Social security (employer)
- --
- Dividend withholding
- --
- Interest withholding
- --
- Royalty withholding
- --
- Treaty count
- --
Tax flags
Territorial Exemption
Filing information
- Fiscal year
- 01-01 – 12-31