Top income tax
39.0%
Worldwide system
Corporate tax
28.0%
GST
15.0%
standard rate
Tax residency
183 days
40 tax treaties
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.
- 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
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% |
Tax flags
Non-Dom Regime
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