Tax Rates
TYPE BRIEF DESCRIPTION
Individuals 10.5% – 33%
Companies 28%  flat tax rate (special rules apply to Look Through Companies)
Trusts 0% -33% depending on the type of Trust and whether income retained as trustee income or distributed to beneficiaries as beneficiary income
Real Estate Tax No
Stamp Duty No
Other Taxes
TYPE BRIEF DESCRIPTION
Capital Gains Tax New Zealand does not levy a comprehensive capital gains tax. Certain capital gains may be taxable on targeted basis.
Net Wealth Tax No
Gift Duty No
Real Estate Tax No
Stamp Duty No
Goods & Service Tax (GST) 0%-15%  or exempt
Anti Avoidance Measures

New Zealand has the following anti-avoidance measures

TYPE YES/NO
Transfer Pricing Yes  but exemptions apply
Thin capitalisation Yes  but exemptions apply
Controlled Foreign Companies Yes  but exemptions apply