🇳🇿 New Zealand的企业所得税

基本税率：28%

Limited Company (Ltd)

New Zealand companies are taxed at a flat 28% on worldwide income. There is no separate capital gains tax, although gains on certain property transactions and financial arrangements may be taxed as income. Imputation credits prevent double taxation of dividends — company tax paid is credited to shareholders when dividends are distributed. GST (Goods and Services Tax) at 15% applies to most goods and services. Resident withholding tax (RWT) applies to interest and dividend payments. Non-resident withholding tax (NRWT) applies to payments to overseas shareholders, typically at 15% (reduced under double tax treaties). R&D tax incentives provide a 15% tax credit on eligible research and development expenditure.

Limited Partnership (LP)

A New Zealand limited partnership is treated as tax-transparent (flow-through). The LP itself does not pay income tax. Instead, each partner includes their share of partnership income in their own tax return and pays tax at their applicable rate. This avoids double taxation but means partners are taxed on their share of income even if it is not distributed. The LP must still file an IR7 partnership return with IRD. GST registration and obligations apply at the partnership level if turnover exceeds NZ$60,000.

关键信息

避免双重征税协定: 40
国际组织成员: WTO, OECD, APEC, CPTPP, Five Eyes, Pacific Islands Forum
法律体系: Common law (English tradition)
财政年度: 1 April – 31 March (standard; other balance dates available)

This content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.