Asia-Pacific · NZD
New Zealand
Reviewed 2026-06-21
Top income tax
39%
Self-employed SS
Yes
VAT
15%
Capital gains
0%
Exit tax
No
Nomad visa
No
58
/ 100
Tax efficiency37
Ease to enter70
Ease to exit81
Cost of living59
Internet40
English100
New Zealand taxes residents on worldwide income with progressive personal rates up to 39 percent and a flat 28 percent company rate, and it has no general capital gains tax, wealth tax, or inheritance tax. It applies a 15 percent GST and a generous four-year transitional resident exemption that shelters most foreign income for new migrants. There is no dedicated digital nomad visa, though visitor visa holders may now work remotely for offshore employers, and business and investor pathways exist for entrepreneurs.
Personal income tax
Income tax structureProgressive
Top income tax rate39%
Entry income tax rate10.5%
Top rate threshold$108,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Indirect & other taxes
VAT standard rate15%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate28%
WHT on dividends30%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime nameTransitional resident exemption (4-year foreign income exemption for new migrants)
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup5 / 5
Lifestyle
Cost of living index72
Internet speed177 Mbps
English proficiencyHigh
Civil liberties98
Sources
- PwC Worldwide Tax Summaries — New Zealand Individual Taxes on personal income
- PwC Worldwide Tax Summaries — New Zealand Corporate Taxes on corporate income
- PwC Worldwide Tax Summaries — New Zealand Individual Residence (transitional resident)
- Immigration New Zealand — Active Investor Plus Visa
- Commerce Commission — Monitoring New Zealand's broadband performance
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.