- Income tax brackets updated
Top income tax
30.0%
Worldwide system
Corporate tax
30.0%
NCT
12.5%
standard rate
Tax residency
183 days
Niue tax profile
Data year: 2026
- Tax system
- Worldwide Niue uses the New Zealand dollar. Residents pay income tax on worldwide income (Income Tax Act 1961 s. 80(1)); Niue-source income is taxable whether the earner is resident or not (s. 80(2)). Foreign-source income of a Niue resident may be exempt when the Financial Secretary is satisfied it is taxed in another country (s. 84). Companies pay 30% on taxable income (Schedule 1 cl. 2). Niue Consumption Tax (NCT) is 12.5% on taxable supplies and imports; registration is generally required when gross revenue exceeds NZD 75,000.
- Top PIT rate
- 30.0%
- Corporate tax rate
- 30.0%
- NCT
- 12.5%
- Capital gains tax
- No Capital Gains Tax
- Social security (employee)
- Rate not recorded
- Social security (employer)
- Rate not recorded
- Dividend withholding
- Rate not recorded
- Interest withholding
- Rate not recorded
- Royalty withholding
- Rate not recorded
- Treaty count
- Treaty count not recorded
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| NZD 0 | and above | 30.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| NZD 0 | NZD 10,000 | 10.0% |
| NZD 10,000 | NZD 20,000 | 20.0% |
| NZD 20,000 | and above | 30.0% |
Tax residency
- Days threshold
- 183 days
- Residency rules
- An individual is resident if they have a Niue domicile during the year, are present in Niue for 183 days or more in any 12-month period that starts or ends in that year, or are a Government of Niue employee posted abroad. A company is resident if incorporated in Niue or if its centre of administrative management is in Niue.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 04-01 – 03-31
- Filing deadline
- August 31
Sources
- Niue Tax Administration Office (accessed Oct 9, 2026) PIT/CIT/NCT filing and payment dates, NCT registration threshold NZD 75,000 turnover
- Income Tax Act 1961 (reprint to 31 December 2019) (accessed Oct 9, 2026) Sch. 1 PIT and CIT rates, s. 80 worldwide charge for residents, s. 84 foreign-tax relief, residency definition
- Niue Consumption Tax Act 2009 (accessed Oct 9, 2026) Standard NCT rate 12.5%
- TF1 Individual Income Tax return (accessed Oct 9, 2026) Published PIT calculation table and low-income rebate steps
- TF2 Company Income Tax return (accessed Oct 9, 2026) Company tax at 30% of net profit; non-resident companies declare Niue-derived income
- New Zealand Inland Revenue — Niue tax information exchange agreement (accessed Oct 9, 2026) NZ–Niue TIEA only; no comprehensive income-tax DTA listed
Change history
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- Income tax brackets updated
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- Income tax brackets updated
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- Income tax brackets updated
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- Income tax brackets updated
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- Income tax brackets updated
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- Income tax brackets updated
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- Income tax brackets updated
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- Income tax brackets updated
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- Income tax brackets updated