Tax rates in New Zealand for the financial year 2013 (01 April 2012 - 31 March 2013).

Corporate Income tax

28%

New Zealand Limited Partnerships:  
  •  NZ tax rate on non-New Zealand sourced incomes for the non-resident Limited Partner
0%
New Zealand Look-Through Company (LTC):  
  •  NZ corporate tax on non-New Zealand sourced profits
0%
New Zealand Foreign Trust:  
  • NZ corporate tax on non-New Zealand sourced incomes
0%
  • NZ tax on distributions made to a non-New Zealand Beneficiary
0%
Capital Gains Tax 0%
Goods and Service Tax (GST):
 
  • Exported goods  
0%
  • Services preformed outside of New Zealand 
0%
  • Imported services 
0%
  • Goods not located in NZ at the time of supply 
0%
  • New Zealand local goods and services 
15%
Gift Duties  0%
Inheritance Tax  0%
Non-Resident Withholding Tax  
  • Dividends (not imputed or credited) 
30%
  • Cash Dividends (fully imputed) 
15%
  • Non-Cash Dividends (fully imputed) 
0%
  • Interest 
0% - 15%
  • Royalties 
15%
Resident Withholding Tax:  
  • Interest (if an IRD number is provided) 
10.5% - 33%
  • Interest (if no IRDS number is provided) 
33%
  • Dividends 
33%