New Zealand

New Zealand

New Zealand

Location

An island country in the southwestern Pacific Ocean.

Economy

A modern, prosperous and developed market economy. Principal export industries are agriculture, horticulture, fishing, forestry and mining. One of the best living places in the world.

Language

English

Legal System

Common Law
New Zealand Company
Type Limited Company or partnership Company
Name End with ”Pte.Ltd. or Ltd.”.
Capital No requirement.
Share Prohibited to issue bearer shares.
Share Index Yes
Registered Agent No
Registered Address Yes
Public Disclosure Yes
Min. Shareholder At least one
Min. Director At least one 
Disclosure of Shareholder Yes
Disclosure of Director Yes
Trading restriction No
Taxation  Worldwide Income tax rate 28%.
Financial Statement Yes
Tax Returns Yes
Account Filing Yes
Audit Report Yes
Accounting Yes
Incorporation Cost USD 1,400
Annual Fee USD 1,200

 

 

Tax Rate%
*Footnote
Domestic Withholding Tax Rates for New Zealand
Dividends: 15/30
Interest: 15
 Royalties: 15

Treaty Partner Ownership Dividends Interest Royalties
Australia 80/10     0/5/15 * 0/10 * 5    
Austria -     15     10     10    
Belgium * -     15 * 10 * 10 *
Canada * -     15 * 15 * 15 *
Chile -     15     10/15 * 5 *
China -     15     10     10    
Czech Republic -     15     10     10    
Denmark -     15     10     10    
Fiji -     15     10     15    
Finland -     15     10     10    
France -     15     10     10    
Germany -     15     10     10    
Hong Kong 50/10     0/5/15 * 10 * 5 *
India -     15     10     10    
Indonesia -     15     10     15    
Ireland -     15     10     10    
Italy -     15     10     10    
Japan * -     15 * D * D *
Korea (R.O.K.) -     15     10     10    
Malaysia -     15     15     15    
Mexico 80/10     0/5/15 * 10     10    
Netherlands -     15     10     10    
Norway -     15     10     10    
Philippines -     15     10     15    
Poland -     15     10     10    
Russia -     15     10     10    
Singapore 10     5/15 * 10     5    
South Africa -     15     10     10    
Spain -     15     10     10    
Sweden -     15     10     10    
Switzerland -     15     10     10    
Taiwan -     15     10     10    
Thailand -     15     10/15 * 10/15 *
Turkey 25     5/15 * 10/15 * 5 *
United Arab Emirates -     15     10     10    
United Kingdom -     15     10     10    
United States 80/10     0/5/15 * 0/10 * 5    
Note 1:he withholding tax on cash dividends will be either 15% or 30%, depending on whether the dividend is fully imputed. The rate may be reduced under an applicable tax treaty
Note 2:Interest paid to nonresidents is subject to a 15% withholding tax unless the rate is reduced under an applicable tax treaty.
Note 3:Royalties paid to nonresidents are subject to a 15% withholding tax unless the rate is reduced under an applicable tax treaty
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