New Zealand

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Location

An island country in the southwestern Pacific Ocean.

Economy

A modern, prosperous and developed market economy. Principal export industries are agriculture, horticulture, fishing, forestry and mining. One of the best living places in the world.

Language

English

Legal System

Common Law

Incorporation
Tax Treaty

New Zealand Company
Type	Limited Company or partnership Company
Name	End with ”Pte.Ltd. or Ltd.”.
Capital	No requirement.
Share	Prohibited to issue bearer shares.
Share Index	Yes
Registered Agent	No
Registered Address	Yes
Public Disclosure	Yes
Min. Shareholder	At least one
Min. Director	At least one
Disclosure of Shareholder	Yes
Disclosure of Director	Yes
Trading restriction	No
Taxation	Worldwide Income tax rate 28%.
Financial Statement	Yes
Tax Returns	Yes
Account Filing	Yes
Audit Report	Yes
Accounting	Yes
Incorporation Cost	USD 1,400
Annual Fee	USD 1,200

Tax Rate%
*Footnote
Domestic Withholding Tax Rates for New Zealand
Dividends: 15/30
Interest: 15
Royalties: 15

Treaty Partner	Ownership	Dividends	Interest	Royalties
Australia	80/10	0/5/15 *	0/10 *	5
Austria	-	15	10	10
Belgium *	-	15 *	10 *	10 *
Canada *	-	15 *	15 *	15 *
Chile	-	15	10/15 *	5 *
China	-	15	10	10
Czech Republic	-	15	10	10
Denmark	-	15	10	10
Fiji	-	15	10	15
Finland	-	15	10	10
France	-	15	10	10
Germany	-	15	10	10
Hong Kong	50/10	0/5/15 *	10 *	5 *
India	-	15	10	10
Indonesia	-	15	10	15
Ireland	-	15	10	10
Italy	-	15	10	10
Japan *	-	15 *	D *	D *
Korea (R.O.K.)	-	15	10	10
Malaysia	-	15	15	15
Mexico	80/10	0/5/15 *	10	10
Netherlands	-	15	10	10
Norway	-	15	10	10
Philippines	-	15	10	15
Poland	-	15	10	10
Russia	-	15	10	10
Singapore	10	5/15 *	10	5
South Africa	-	15	10	10
Spain	-	15	10	10
Sweden	-	15	10	10
Switzerland	-	15	10	10
Taiwan	-	15	10	10
Thailand	-	15	10/15 *	10/15 *
Turkey	25	5/15 *	10/15 *	5 *
United Arab Emirates	-	15	10	10
United Kingdom	-	15	10	10
United States	80/10	0/5/15 *	0/10 *	5

Note 1:he withholding tax on cash dividends will be either 15% or 30%, depending on whether the dividend is fully imputed. The rate may be reduced under an applicable tax treaty

Note 2:Interest paid to nonresidents is subject to a 15% withholding tax unless the rate is reduced under an applicable tax treaty.

Note 3:Royalties paid to nonresidents are subject to a 15% withholding tax unless the rate is reduced under an applicable tax treaty