Tax Info
Enter Dynamic PageGeneral CIT Rate
28
CIT Return Due Date
July 7th (Settlement day from October 1st to March 31st). For balance days between April 1st and September 30th, the due date is the 7th day of the fourth month after the balance day. The application date for taxpayers associated with tax agents is extended to March 31st of the following year, regardless of the balance date.
CIT Payment Due Date
February 7th (balance settlement date from March 31st to September 30th). For other balance sheet dates, the year-end tax is usually due on the 7th day of the 11th month after the balance sheet date. The final tax filing deadline for taxpayers in contact with tax agents is extended by two months.
CIT Estimated Payment Due Date
According to the standard method, provisional duty is generally paid in three installments: (i) on the 28th day of the seventh month before the balance day. (ii) on the 28th day of the third month before the settlement day. (iii) on the 28th day of the month after the settlement day.
Resident Withholding Tax (Dividend/Interest/Royalty)
33/28/0
None-Resident Withholding Tax (Dividend/Interest/Royalty)
30/15/15
General VAT Rate
15
General Capital Gain Tax Rate
New Zealand does not have a comprehensive capital gains tax. However, with certain exceptions, capital gains earned by companies are typically taxed as dividends when distributed to shareholders.
Composite Effective Average Tax Rate
26.97%
Composite Effective Marginal Tax Rate
29.39%
Administrative Regions
AUK - Auckland Region
BOP - Bay of Plenty Region
CAN - Canterbury Region
CIT - Chatham Islands
GIS - Gisborne District
HKB - Hawke's Bay Region
MBH - Marlborough Region
MWT - Manawatu-Wanganui Region
NSN - Nelson Region
NTL - Northland Region
OTA - Otago Region
STL - Southland Region
TAS - Tasman District
TKI - Taranaki Region
WGN - Wellington Region
WKO - Waikato Region
WTC - West Coast Region
Belonging Jurisdiction
NZ - New Zealand
New Zealand
WORLD - Global
Earth
