🇳🇿 New Zealand Tax Guide - Income Tax, Corporate Tax & Special Regimes
🇳🇿 New Zealand
NZ / NZL #75
Nomad Score
58.0
Cities
36
Region
Anglosphere,
Remote Work Friendly Countries,
Islands,
Oceania,
Oceania,
Australia and New Zealand
Currency
NZD
🇳🇿 NEW ZEALAND TAX PROFILE
Data year: 2025
Tax System
Worldwide
Worldwide income taxation for residents. Transitional residents (new migrants/returning NZers) exempt from most foreign income for first 4 years.
Worldwide income taxation for residents. Transitional residents (new migrants/returning NZers) exempt from most foreign income for first 4 years.
Top PIT Rate
39.0%
Corporate Tax Rate
28.0%
GST
15.0%
Capital Gains Tax
No Capital Gains Tax
Social Security (Employee)
1.7%
Social Security (Employer)
0.0%
Dividend Withholding
0.0%
Interest Withholding
15.0%
Royalty Withholding
15.0%
Treaty Count
40
Non-Dom Regime
📊 INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| NZD 0 | NZD 15,600 | 10.5% | -- |
| NZD 15,600 | NZD 53,500 | 17.5% | -- |
| NZD 53,500 | NZD 78,100 | 30.0% | -- |
| NZD 78,100 | NZD 180,000 | 33.0% | -- |
| NZD 180,000 | and above | 39.0% | -- |
🏠 TAX RESIDENCY
Days Threshold
183 days
Residency Rules
Tax resident if have a permanent place of abode in NZ, or present in NZ for more than 183 days in any 12-month period.
Exit Tax
No
CFC Rules
Yes
Non-Dom Regime: Transitional resident exemption: new migrants and returning NZ residents (absent 10+ years) exempt from tax on most foreign income for first 48 months.
📅 FILING INFORMATION
Fiscal Year
04-01 – 03-31
Filing Deadline
July 7
Extension Deadline
March 31
Auto Extension
Available
📚 SOURCES
-
PwC Worldwide Tax Summaries - New Zealand
(accessed Mar 23, 2026)
PIT, CIT, GST, withholding rates