Incorporate · Oceania

Company Formation in New Zealand

Fast, low-friction incorporation with a stable common-law framework. Review the legal form, tax position, treaty network and indicative cost, then talk to one team that structures it end to end.

Licensed CSP
50+ yrs combined experience
15+ jurisdictions

Corporate tax: 28%
VAT / GST: GST of 15%
Formation: 1-3 days
Foreign ownership: 100% permitted
Tax treaties: 40+
Setup cost: USD 500 - 2,500

At a glance

Common entity: Limited Company
Formation time: 1-3 days
Setup cost: USD 500 - 2,500
Annual cost: USD 1,000 - 3,000
Foreign ownership: 100% permitted
Tax treaties: 40+

Holding companySaaS and technologyConsulting and servicesE-commerceTrading

Best for

Fast, low-cost common-law incorporation
No general capital gains tax
Credible base for Asia-Pacific trade

Less ideal for

Founders wanting no resident-director requirement
Those seeking low headline corporate tax

Legal and formation

Legal system	Common law
Common entity types	Limited Company
Formation timeline	1-3 days
Minimum capital	None
Foreign ownership	100% permitted
Minimum shareholders	1
Minimum directors	1 (at least one director resident in New Zealand or Australia)
Local presence	Resident director and registered office in New Zealand required
Public registry	Directors and shareholders on the public Companies Register
Audit	Most companies are exempt unless thresholds or constitution require it

Tax profile

Corporate income tax	28%
VAT / GST	GST of 15%
Withholding, dividends	15% to 30% (treaty reduced; imputation credits may apply)
Withholding, interest	15% (treaty reduced)
Withholding, royalties	15% (treaty reduced)
Capital gains	No general capital gains tax (some gains taxed as income)
Territorial system	No
CFC rules	Yes
Participation exemption	Foreign dividends to companies are largely exempt; active-income CFC exemptions apply

Every figure above is indicative. Rates, thresholds, minimum capital, ownership rules and timelines change and vary by activity, licence and structure. They are confirmed with the relevant authority and in a tailored quote before you rely on them. This is general information, not legal or tax advice.

How to set up in New Zealand

1
Reserve the company name with the Companies Office
2
Appoint a resident director and obtain shareholder consents
3
Register the company with the Companies Register
4
Register for an IRD number and GST if required
5
Open a corporate bank account

Banking reality

New Zealand banks are stable but apply careful KYC and generally expect a resident director and verified identity, so non-resident owners should plan for a slower onboarding or use the resident director to open the account.