🇳🇺 Niue Tax Guide - Income Tax, Corporate Tax & Special Regimes
🇳🇺 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
--
Territorial Exemption
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31