The United States - New Zealand tax treaty prevents double taxation on cross-border income. It reduces withholding taxes on dividends, interest, and royalties, making trade and investment between both countries seamless.
H&CO
New Zealand
Your strategic partner for Growth and Innovation in the Global market.
Local Expertise in a Global World
Our network of contact offices spans continents, bringing the expertise of H&CO professionals closer to you. Whether you're seeking financial advice, strategic consulting, or tailored solutions, our dedicated teams in various locations are here to serve you with a personalized touch.
New Zealand
Level 5, 68 Shortland Street
Auckland 1010
Doing Business
New Zealand is a stable, English-speaking gateway to the APAC region for doing business. With its flat 28% corporate tax, no general capital gains tax, and an online registration setup taking under a week, it provides a highly efficient environment to scale.
How to
open a Business
New Zealand makes starting a company remarkably easy with a fast online registration. Key benefits include a highly transparent legal system, minimal bureaucracy, a skilled workforce, and direct trade access to key Asia-Pacific markets.
Main industries for Business in New Zealand
Agriculture and Horticulture
As the backbone of the economy, this sector leads global markets in dairy exports, premium sheep and beef meats, and high-value horticultural crops like kiwis and apples.
Professional, Financial and Tech Services
Accounting for over 65% of GDP, this massive sector features highly stable banking institutions and a rapidly growing tech ecosystem exporting software and fintech globally.
Professional, Financial and Tech Services
Accounting for over 65% of GDP, this massive sector features highly stable banking institutions and a rapidly growing tech ecosystem exporting software and fintech globally.
Food Processing and Manufacturing
Focused heavily on turning raw materials into premium products, this sector processes local dairy, meats, timber, and aluminum before exporting them to lucrative global markets.
FAQs about New Zealand
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Can a foreigner start a company in New Zealand?
Can a foreigner start a company in New Zealand?
Yes, anyone of any nationality can register a company in New Zealand. The entire process is completed 100% online through the New Zealand Companies Office.
However, there is a strict local substance requirement: the company must have at least one director who lives in New Zealand, or in Australia (provided they are also a director of an active Australian-registered company). Shareholders can be 100% foreign and do not need to reside in the country.
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How long does it take to register a company in New Zealand?
How long does it take to register a company in New Zealand?
Registering a company in New Zealand is incredibly fast and typically takes between 3 to 5 business days to complete.
The fully digital process involves a few straightforward steps:
- Reserving your company name online.
- Filling out the registration form with director and shareholder details.
- Signing and returning the digital consent forms.
- Receiving your Certificate of Incorporation and New Zealand Business Number (NZBN).
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What is the corporate tax rate in New Zealand?
What is the corporate tax rate in New Zealand?
New Zealand applies a flat 28% Corporate Income Tax (CIT) rate on all company profits.
The country’s corporate tax system is designed for simplicity:
- There are no tiered tax brackets or rate reductions based on turnover.
- There is no general Capital Gains Tax (CGT).
- An imputation system is used to prevent the double taxation of dividends distributed to shareholders.
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What is an NZBN and what is it used for?
What is an NZBN and what is it used for?
The NZBN (New Zealand Business Number) is a unique 13-digit identifier automatically assigned to every registered business in New Zealand.
This number acts as your company's official digital ID and is used to:
- Identify your business instantly when dealing with government agencies.
- Set up your corporate tax profile with the Inland Revenue Department (IRD).
- Speed up the process of opening business bank accounts and signing up with utilities or suppliers.
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How does GST (Goods and Services Tax) work in New Zealand?
How does GST (Goods and Services Tax) work in New Zealand?
GST is a broad-based consumption tax applied at a standard rate of 15% on most goods and services supplied in New Zealand.
The registration rules for businesses are clear:
- Mandatory Registration: You must register for GST if your annual turnover exceeds, or is expected to exceed, NZD 60,000.
- Voluntary Registration: You can register voluntarily if your turnover is below this threshold, which allows you to claim back the GST paid on your business inputs and startup expenses.
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Do you need a business visa to start a company in New Zealand?
Do you need a business visa to start a company in New Zealand?
No, you do not need a residence or business visa simply to register a company, but you will need one if you plan to relocate to New Zealand to run the business in person.
Common visa options for business owners and investors include:
- Active Investor Plus Visa: For high-value investors who want to direct capital into local businesses.
- Entrepreneur Work Visa: For people who want to buy or establish a business in New Zealand and work in it.
If you run the company remotely from abroad and appoint a local resident director to satisfy the legal requirements, no visa is necessary.
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Is it mandatory to open a local bank account to operate in New Zealand?
Is it mandatory to open a local bank account to operate in New Zealand?
While not strictly required by corporate law, opening a local commercial bank account is practically indispensable for running a business in New Zealand.
A local bank account is essential to:
- Complete your tax registration with Inland Revenue (IRD).
- Run employee payroll under the local PAYE (Pay As You Earn) tax system.
- Conduct day-to-day transactions with local suppliers and customers without facing high international transfer fees.
Interested in doing business in New Zealand ?
Why H&CO?
We specialize in guiding global investors, families, and multinational businesses through the complexities of cross-border investments and business expansion. With offices in over 30 countries, we are a trusted partner for those seeking to relocate, invest, or expand their business abroad providing tax, advisory, and integrated global solutions.
- 1,000+ multilingual professionals, providing local expertise with a global perspective.
- Client-focused leadership with deep industry experience in global markets.
- Forbes America’s Top 200 CPAs, 2025
- Forbes Best in State Top CPAs, 2025
- USA Today America’s Most Recommended Tax and Accounting Firms, 2025
- IPA Top 100 Accounting Firms, 2025 – Ranked #66
- IPA Fastest Growing Firms, 2025
- SFBJ Largest Accounting Firms by Billings, 2025
- SFBJ Largest Accounting Firms by CPAs, 2025


