The New Zealand Tax Profile provides a high-level overview of the New Zealand tax system, such as general corporate and individual income tax rules and indirect taxes. The profile is current as at January 2020.  

If you would like to discuss the country profile, please contact Darshana Elwela.

Note: Changes in tax law or practice may have occurred since publication. The information contained in each chapter is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received, or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.