Taxes
New Zealand — Tax: Corporate Tax
New Zealand's combined statutory corporate income tax rate is 28% (2026), according to the OECD Tax Database.
VerifiedGovernment / official sourceOECD — Tax Database, Corporate income tax statutory rates (OECD.CTP.TPS DSD_TAX_CIT@DF_CIT)Last reviewed: 2026-10-18
Key facts
- Combined statutory corporate income tax rate (national plus sub-national): 28% (2026)
- Central government rate: 28% (2026)
Steps
- Obtaining a New Zealand Business Number — A New Zealand Business Number is required for tax purposes and can be obtained from the Inland Revenue website.
- Registering for Goods and Services Tax — Companies may be required to register for Goods and Services Tax (GST) if their annual turnover exceeds NZ$60,000.
- Filing Corporate Tax Returns — Corporate tax returns must be filed with the Inland Revenue Department by the 7th of July following the end of the tax year.
Costs
- Filing corporate tax returns: varies by complexity of returns and entity type
Timelines
- Processing time for corporate tax returns: 4-6 weeks
Required documents
- Inland Revenue Department's IR 3 form
- Company registration documents
Common mistakes
- Not registering for GST when required
- Failing to file corporate tax returns on time
What this figure does not cover
This is the headline statutory rate. Deductions, reduced rates for particular sectors or regions, minimum taxes, local business taxes, withholding taxes and registration or filing procedures are not covered here. Check the national tax authority for your situation.