Country tax profile · 2026
New Zealand corporate tax
How New Zealand taxes corporate
The standard corporate profits tax in New Zealand is 28%. Flat 28% CIT on resident worldwide income and NZ-sourced income of non-residents.
Compiled by MyNomadWorld for New Zealand and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How New Zealand's corporate tax compares
New Zealand's corporate tax of 28% is the 40th highest of the 180 countries we track, against a global average of 21.2% and a Oceania average of 20.3%.
Countries with a similar corporate tax
Rwanda (28%) · Grenada (28%) · Burkina Faso (27.5%) · Bangladesh (27.5%) · Togo (27%) · Chile (27%)
Who is a tax resident of New Zealand?
Permanent place of abode in New Zealand, or personally present more than 183 days in any 12-month period.
Related New Zealand taxes
Moving to New Zealand?
Get matched with a vetted New Zealand tax & immigration advisor who handles residency and the exit from your current country.
See advisors →New Zealand corporate tax FAQ
What is the corporate tax rate in New Zealand?
The standard corporate profits tax in New Zealand is 28%. Flat 28% CIT on resident worldwide income and NZ-sourced income of non-residents.