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New Zealand Business, Taxation and Offshore Information

New Zealand is a remote island country in the south-western Pacific, situated about 2,000 km south-east of Australia across the Tasman Sea. The country mainly comprises two islands – the North and South islands. Its population is around 4.25m.

New Zealand is a parliamentary democracy and a British Commonwealth realm. The chief of state is the British Monarch. John Key has been the Prime Minister since the November 2008 general election. More »


New Zealand Knowledge Base

New Zealand: Country, Taxation and Foreign Investment
A quick overview of New Zealand - its history, geography, and business advantages.
New Zealand Executive Summary »
New Zealand Geography »
New Zealand History, Population, Language and Culture »
New Zealand Government »
New Zealand Economy and Currency »
New Zealand Entry and Residence »
New Zealand Business Environment »
New Zealand Investment Incentives »

New Zealand: Types of Company
A look at various types of company in New Zealand, providing options to suit different business needs.
New Zealand Company Introduction »
New Zealand Limited Liability Company »
New Zealand General and Limited Partnerships »
New Zealand Branches »

New Zealand: Tax-Efficient Regimes and Sectors
These pages examine tax-efficient sectors in New Zealand, in order to identify which business forms have available tax incentives.
New Zealand Tax-Efficient Business Forms »
New Zealand Tax-Privileged Business Sectors »

New Zealand: Domestic Corporate Taxation
A guide detailing the scope and rate of taxes affecting companies in New Zealand.
New Zealand Scope of Income Tax »
New Zealand Income Tax Rates »
New Zealand Calculation of Taxable Base »
New Zealand Filing Requirements, Payment of Tax »
New Zealand Withholding Taxes »
New Zealand Sales Taxes and Vat »

New Zealand: Personal Taxation
An overview of applicable taxes for individuals in New Zealand.
New Zealand Residence and Liability for Taxation »
New Zealand Rates of Income Tax »
New Zealand Social Security Taxes »
New Zealand Property Taxes »
New Zealand Inheritance and Gift Taxes »

New Zealand: Double Tax Treaties
Treaties and international agreements that New Zealand has in place, to mitigate the effects of double taxation.
New Zealand Tax Treaty Introduction »
New Zealand Tax Treaty Agreements »
New Zealand Table of Treaty Rates »
New Zealand Other International Agreements »

New Zealand: Related Information
Other useful information pertinent to New Zealand.
New Zealand Table of Statutes »
Map of New Zealand »
New Zealand Individual Non-Resident Taxation »
New Zealand Corporate Taxation for Resident Multinationals »
New Zealand Venture Capital Investment Incentives »
New Zealand Inward Investment Incentive Program »
New Zealand Forestry Incentive Regime »