New Zealand's headline corporate income tax (CIT) rate is 28.
The headline personal income tax (PIT) rate is 39.
The standard VAT/GST (or equivalent consumption tax) rate is 15 (GST). Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
An individual is a New Zealand tax resident if they have a permanent place of abode in New Zealand, or have been present in New Zealand for more than 183 days in any 12-month period. First-time residents and returning New Zealanders who have been non-resident for more than 10 years may qualify as "transitional residents," generally taxable only on New Zealand-source income and worldwide income from personal services for 48 months from the date residency begins - most other foreign-source income is exempt during that window. Resident individuals and companies are taxed on worldwide income; non-residents on New Zealand-source income only.
Applies to companies, trusts, and individuals. A foreign company is a CFC if a group of five or fewer New Zealand residents directly or indirectly controls more than 50% of it, or if a single New Zealand resident directly or indirectly controls 40% or more (unless a non-associated non-resident holds equal or greater control). A New Zealand resident with an income interest of 10% or more in a CFC must attribute the CFC's income unless the CFC's active-business test is met (broadly, where passive income is under 5% of total income) or a limited Australian-CFC exemption applies. Only attributable (generally passive) income types are subject to attribution - certain dividends, interest, royalties, rents, financial-arrangement amounts, and New Zealand-sourced personal services income. Holdings that don't meet the CFC threshold may instead fall under the separate Foreign Investment Fund (FIF) regime, most commonly using the 5%-of-opening-value fair dividend rate method for holdings over NZD 50,000.
New Zealand's "outbound" thin capitalization rules apply as a base-protection measure to prevent New Zealand residents with CFC and certain FIF investments from allocating excessive interest cost against the New Zealand tax base. The rules do not apply where the New Zealand taxpayer holds 90% or more of assets in New Zealand. Below that threshold, apportionment of deductible interest is required once the debt percentage exceeds specified limits, with de minimis relief where total finance cost (interest deduction plus fixed-rate share dividends) is under NZD 1 million, and reduced apportionment between NZD 1 million and NZD 2 million.
New Zealand does not have a domestic FBAR/Form 8938-style requirement for residents to self-report ordinary foreign bank accounts in the way the US regime works, but resident taxpayers with CFC or FIF interests must disclose those interests and attribute income under the CFC/FIF rules described above, which functions as New Zealand's own foreign-asset reporting mechanism for controlling or significant interests (as opposed to a blanket account-balance disclosure requirement). Separately and independently of New Zealand law, US citizens and Green Card holders with New Zealand accounts remain obligated to file FinCEN Form 114 (FBAR) once aggregate foreign accounts exceed USD 10,000, and potentially Form 8938, and NZ tax paid on attributed FIF or CFC income may be eligible for a US foreign tax credit on Form 1116 subject to section 904 limitations - this is a genuinely two-way compliance relationship given how many US citizens and dual filers reside in New Zealand.
41 Double Tax Treaties per GSL, with named partners including Australia, Canada, China, Germany, India, Japan, Papua New Guinea, Samoa, Singapore, the United Kingdom, and the United States, among others. New Zealand also maintains a separate network of roughly 18 Tax Information Exchange Agreements (TIEAs) with jurisdictions including several Caribbean and Pacific financial centers (Anguilla, Bahamas, British Virgin Islands, Cayman Islands, Cook Islands, Curacao, Dominica, and others) - TIEAs are narrower information-exchange instruments, not full double tax treaties, and should not be conflated with the 41 DTT count.