- Nomad tax regime No Yes
- Income tax brackets updated
- Special tax regimes updated
NZ
New Zealand
NZ · NZL · #75 · 36 cities
Nomad score
57/100
Compare
Top income tax
39.0%
Worldwide system
Corporate tax
28.0%
GST
15.0%
standard rate
Tax residency
183 days
41 tax treaties
New Zealand tax profile
Data year: 2026
- Tax system
- Worldwide Worldwide income taxation for residents. Non-residents are taxed on New Zealand-sourced income only. Transitional residents exempt from most foreign passive income for the first four years after becoming resident.
- Top PIT rate
- 39.0%
- Corporate tax rate
- 28.0%
- GST
- 15.0%
- Capital gains tax
- No Capital Gains Tax
- Social security (employee)
- 1.8%
- Social security (employer)
- 0.0%
- Social security cap (annual)
- NZD 156,641
- Dividend withholding
- 0.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 15.0%
- Treaty count
- 41
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| 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% |
Special regimes (2)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| Transitional resident exemption Four-year exemption from New Zealand tax on most foreign-sourced passive income... | No rate or amount recorded | 4yr | Active |
| Non-resident visitor From 1 April 2026, qualifying remote workers may remain non-resident for tax des... | No rate or amount recorded | Duration not recorded | Active |
Tax flags
Non-Dom Regime
Nomad Tax Regime
Tax residency
- Days threshold
- 183 days
- Residency rules
- Tax resident if you have a permanent place of abode in New Zealand or are present in New Zealand for more than 183 days in any 12-month period (unless a non-resident visitor). Ceasing residence generally requires being physically absent more than 325 days in any 12-month period.
- Exit tax
- No
- CFC rules
- Yes Controlled foreign company rules attribute passive income from foreign companies where New Zealand residents have sufficient control; active business and Australian exemptions may apply. Foreign investment fund rules extend similar taxation to other foreign interests above de minimis thresholds.
- Non-dom regime
- Transitional resident exemption: new migrants and returning New Zealand residents absent at least 10 years are exempt from tax on most foreign passive income for 48 months (once in a lifetime). Overseas employment performed while living in New Zealand and certain offshore business income remain taxable.
- Nomad regime
- From 1 April 2026, non-resident visitors who meet day-count, immigration, and overseas tax-residence tests may work remotely in New Zealand without becoming tax resident under the 183-day rule and may be exempt from New Zealand tax on qualifying services income, provided the work is not for New Zealand customers or employers and does not require physical presence in New Zealand.
Filing information
- Fiscal year
- 04-01 – 03-31
- Filing deadline
- July 7
- Extension deadline
- March 31
- Auto extension
- Available
Sources
- IRD — Tax rates for individuals (accessed Oct 9, 2026) PIT brackets from 1 April 2025 (unchanged for 2026/27 per annual rates bill)
- IRD — ACC earners levy rates (accessed Oct 9, 2026) Earners levy 1.75% and earnings cap for year beginning 1 April 2026
- Tax Policy — Tax treaties (accessed Oct 9, 2026) 41 double tax agreements in force
- PwC Worldwide Tax Summaries — New Zealand (accessed Oct 9, 2026) PIT, CIT 28%, GST 15%, withholding, residency, non-resident visitors, CFC/FIF, filing
- IRD — The bright-line test (accessed Oct 9, 2026) Two-year bright-line period for residential property sold on or after 1 July 2024