- Tax system none territorial
- Top income tax rate none 25
- Brackets updated
migrated from the production database; research reasoning not recorded.
Top income tax
25.0%
Territorial system
Corporate tax
None
VAT/GST
None
standard rate
Tax residency
—
Tokelau tax profile
Data year: 2026
- Tax system
- Territorial Tokelau is a non-self-governing territory in free association with New Zealand. It has its own General Fono legislation; New Zealand income tax does not generally apply to people living only in Tokelau on Tokelau-source earnings. Personal income is taxed locally through the Community Service Levy (CSL), now governed by Income Tax Rules 1997 made by the General Fono. OECD revenue statistics treat this as personal income tax and show no corporate income tax, social security contributions or VAT. Government revenue also includes import duties (including a general duty described as 8% on goods in the 2015-16 household survey) and high excise-style charges on alcohol and tobacco, plus fishing licence fees, aid and trust-fund distributions. Currency is the New Zealand dollar.
- Top PIT rate
- 25.0%
- Corporate tax rate
- No Corporate Tax
- VAT/GST
- No VAT/GST
- 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
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| NZD 0 | NZD 3,000 | 5.0% |
| NZD 25,000 | and above | 25.0% |
Tax flags
Territorial Exemption
Tax residency
- Residency rules
- New Zealand tax residence tests count physical presence only in the main New Zealand islands; Tokelau is expressly excluded from the definition of New Zealand for that purpose (Inland Revenue IS 25/16). Tokelau residents are not required to pay New Zealand income tax on income earned in Tokelau. Tokelau’s own income charge is administered locally; a simple statutory day-count residence threshold for individuals was not confirmed from primary rules in this pass.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
Sources
- Constitution of Tokelau (Finance) (accessed Oct 9, 2026) Taxes imposed only by General Fono Rules; public money into Tokelau government account
- Tokelau National Statistics Office — 2015-16 HIES Report 4B (accessed Oct 9, 2026) Community Service Levy progressive scale; 8% general import duty; excise-style taxes on alcohol and tobacco
- OECD — Revenue Statistics in Asia and the Pacific 2026 (Tokelau) (accessed Oct 9, 2026) 2024 tax structure; personal income tax 67.6% of tax revenue; no CIT, SSC or VAT; goods-and-services taxes 32.4%
- Inland Revenue — IS 25/16 Tax residence (accessed Oct 9, 2026) Tokelau excluded from New Zealand for 183-day and permanent-place-of-abode residence tests
- Pacific Islands Legal Information Institute — Income Tax Rules 1997 (accessed Oct 9, 2026) Income Tax Rules 1997 listed among Rules in force; full text blocked from automated retrieval in this session
- Tokelau Customs Regulations 1991 (NZ) (accessed Oct 9, 2026) Default Schedule 4 import duty 10% commercial goods; 65% alcohol and tobacco unless General Fono prescribes other rates
- Tokelau Amendment Act 1982 (NZ) — Community services levy (accessed Oct 9, 2026) Historical CSL on Tokelau Public Service salary and honoraria; superseded in part by 1997 Income Tax Rules