🇳🇿 新西兰税率 · New Zealand Tax Rates
NZ · 大洋洲 · Oceania
New Zealand corporate income tax, personal income tax, VAT/GST, import duties, withholding tax and other major tax categories at a glance.
- 企业所得税 Corporate Income Tax: 28% — Flat corporate income tax rate
- 个人所得税 Personal Income Tax: 10.5%-39% — Progressive tax rates on individual income
- 增值税 / 商品服务税 VAT / GST: 15% — Goods and Services Tax on most goods and services
- 进口税 / 关税 Import Duties / Customs: Varies — Depends on product and trade agreements
- 预扣税 Withholding Tax: 10.5%-33% — On interest, dividends, royalties
- 资本利得税 Capital Gains Tax: N/A — No comprehensive capital gains tax, some exceptions
- 财产税 / 房产税 Property Tax: Varies — Local council rates on property value
- 遗产税 / 赠与税 Inheritance & Gift Tax: N/A — No inheritance or estate tax
- 印花税 Stamp Duty: N/A — No stamp duty
- 消费税 / 特别消费税 Excise Tax: Varies — On alcohol, tobacco, and fuel
- 社会保障税 Social Security Tax: N/A — No social security tax; ACC levies apply
- 其他税种 Other Taxes: Varies — Bright-line property tax on residential property gains