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Business-friendly jurisdiction with no capital gains tax
Region
OCEANIA
Corporate Tax
28%
Setup Time
1 weeks
Currency
NZD
New Zealand consistently ranks among the world's easiest places to do business, combining British legal heritage with efficient governance. The country's transparent company registration supports straightforward business setup.
With a population of 5.2 million, New Zealand offers exceptional quality of life with dramatic landscapes. English and Māori are official languages. The temperate climate varies by region.
Healthcare is good through public and private systems. Safety is excellent with low crime rates. The cost of living is moderate but Auckland housing is expensive.
The outdoor lifestyle, safety, and friendly culture attract both tourists and migrants.
Corporate tax rate stands at 28%. Personal income tax reaches 39% on higher incomes. GST applies at 15%. The tax system is straightforward and well-administered.
The New Zealand dollar is freely traded. The economy is services-oriented with significant agricultural exports. New Zealand's remoteness requires export focus or local market commitment.
Company registration through the Companies Office is highly efficient and digital. Limited companies can be registered within hours. Foreign ownership faces no general restrictions.
Company formation is among the world's fastest. Minimum capital is NZD 1. At least one director must be either New Zealand resident or resident in an enforcement country. Annual compliance includes filing returns.
The Financial Markets Authority oversees financial services including certain crypto activities. Registration as a financial service provider applies to custodians and exchanges meeting thresholds. The approach is regulatory without specific comprehensive crypto licensing.
The Department of Internal Affairs regulates gambling. Online gambling licensing for operators targeting New Zealand residents does not exist—overseas gambling is permitted. The small domestic market limits licensing opportunities.
Geographic isolation from major markets creates logistics challenges. The small population limits domestic market scale. Time zone differences affect real-time business with Europe and Americas.
Banking access is excellent. Professional services are high quality. New Zealand's reputation for integrity supports credibility.
New Zealand suits Asia-Pacific focused operations, lifestyle businesses, and companies valuing transparency for their business setup.
Local: Ltd
Local: Ltd
Local: Trust
Local: LP
Local: Branch
| Corporate Tax Rate | 28% |
| Personal Income Tax Rate | 39% |
| VAT / Sales Tax | 15% |
| Capital Gains Tax | 0% |
| Withholding Tax | 15% |
| Reduced Corporate Tax Available | No |
| Non-Resident Withholding Exempt | No |
| Tax Treaty Network | Yes |
| Banking Access | HIGH |
| Financial Privacy | LOW |
| Currency Controls | NONE |
| Local Bank Account Required | No |
| Non-Resident Bank Account Allowed | Yes |
| Physical Presence for Banking | Yes |
| Banks Restrictive (High Risk) | No |
| AML Officer Required | No |
| MLRO Required | No |
| Compliance Officer Required | No |
| Data Protection Officer Required | No |
| Bookkeeping Frequency | Annual |
| Local Bookkeeping Required | No |
| Mandatory Audit | No |
| License Required | Yes |
| Local Director Required | Yes |
| Local AML Director Required | No |
| Local Legal Address Required | Yes |
| Local Physical Office Required | No |
| Required Share Capital | $0 |
| Capital Maintained in Account | No |
| Compliance Program Required | Yes |
| Travel Rule Compliance | FATF Travel Rule - NZD 1,000 threshold |
| Business Plan Required | Business plan required describing services, target market, and operations |
| Personnel Required | AML Compliance Officer required for AML/CFT reporting |
| Insurance Required | No |
| Remote Incorporation Possible | Yes |
| 100% Foreign Ownership | Yes |
| Min. Shareholders | 1 |
| Min. Directors | 1 |
| Shareholder/Director Same Person | Yes |
| Registry Public | Yes |
| Registry Access | Financial Service Providers Register (FSPR) - https://fsp-register.companiesoffice.govt.nz/ |
| Renewal Period | Annual |
| Accounting Filing Required | Yes |
| Accounting Filing Frequency | Annual |
| Financial Statement Required | Yes |
| Financial Statement Frequency | Annual |
| Accounting Audit Mandatory | No |
| Compliance Audit Mandatory | No |
| Technical Audit Mandatory | No |
| Corporate Income Tax Applicable | Yes |
| Dividend Tax Applicable | Yes |
| Capital Gains Tax Applicable | No |
| Territorial Tax Regime | No |
| VAT Applicable | No |
| Regulators | Department of Internal Affairs (DIA) for AML/CFT, Financial Markets Authority (FMA) for certain services |
| Licensing Fee | $0 |
| Licensing Fee Details | FSPR registration fee approximately NZD 49.68 plus company incorporation fee NZD 118.74. No specific VASP licensing fee - registration based. |
| Permitted Business Models | Exchange, Custody, Wallet Provider, Payment Processing, Broker |
| Permitted Activities | Crypto-to-fiat exchange, fiat-to-crypto exchange, crypto custody, crypto transfers, ICO/token services |
| Cross-Border Service Allowed | Yes |
| Physical Inspection Required | No |
| Derivatives Allowed | Yes |
| RWA Tokenization Allowed | Yes |
| App Store Listing Allowed | Yes |
| Crypto Custody Allowed | Yes |
| License Required | Yes |
| Local Director Required | No |
| Local AML Director Required | No |
| Local Legal Address Required | Yes |
| Local Physical Office Required | No |
| Required Share Capital | $0 |
| Capital Maintained in Account | No |
| Compliance Program Required | Yes |
| Travel Rule Compliance | N/A |
| Business Plan Required | Comprehensive business plan required for license application including financial viability assessment |
| Personnel Required | Key persons including directors and senior managers subject to probity checks |
| Insurance Required | No |
| Remote Incorporation Possible | Yes |
| 100% Foreign Ownership | Yes |
| Min. Shareholders | 1 |
| Min. Directors | 1 |
| Shareholder/Director Same Person | Yes |
| Registry Public | Yes |
| Registry Access | Companies Register and Department of Internal Affairs licensing records |
| Renewal Period | Annual |
| Accounting Filing Required | Yes |
| Accounting Filing Frequency | Annual |
| Financial Statement Required | Yes |
| Financial Statement Frequency | Annual |
| Accounting Audit Mandatory | Yes |
| Compliance Audit Mandatory | Yes |
| Technical Audit Mandatory | No |
| Corporate Income Tax Applicable | Yes |
| Dividend Tax Applicable | Yes |
| Capital Gains Tax Applicable | No |
| Territorial Tax Regime | No |
| VAT Applicable | No |
| Regulators | Department of Internal Affairs (DIA), Gambling Commission of New Zealand |
| Licensing Fee | $0 |
| Licensing Fee Details | New online casino licensing regime from 2026 - 15 licenses via competitive auction process. 12% online casino duty (increasing to 16% from January 2027). 1.24% problem gambling levy from December 2026. |
| Permitted Business Models | Online Casino (from 2026), Class 3 Lottery, Class 4 Gaming Machines, Land-based Casino |
| Permitted Activities | Online casino games (slots, table games, virtual sports from 2026), lotteries, pokies, land-based casino gambling. TAB NZ holds monopoly on sports and race betting. |
| Restricted Activities | Online poker (prohibited until 2026 reforms), sports betting (TAB NZ monopoly), offshore operators (banned from July 2026) |
| Cross-Border Service Allowed | No |
| Physical Inspection Required | Yes |
| Player Fund Segregation | Yes |
| B2B/B2C Separate Requirements | No |
| License Required | Yes |
| Local Director Required | Yes |
| Local AML Director Required | No |
| Local Legal Address Required | Yes |
| Local Physical Office Required | Yes |
| Required Share Capital | $0 |
| Capital Maintained in Account | No |
| Compliance Program Required | Yes |
| Travel Rule Compliance | FATF compliant under AML/CFT Act 2009 |
| Business Plan Required | Detailed business plan required for FMA licensing including operational details, risk management, and compliance frameworks |
| Personnel Required | Directors and senior managers subject to fit and proper assessment. Compliance officer required for AML reporting entities. |
| Insurance Required | No |
| Insurance Details | Professional indemnity insurance may be required depending on service type |
| Remote Incorporation Possible | No |
| 100% Foreign Ownership | Yes |
| Min. Shareholders | 1 |
| Min. Directors | 1 |
| Shareholder/Director Same Person | Yes |
| Registry Public | Yes |
| Registry Access | Financial Service Providers Register (FSPR) - https://fsp-register.companiesoffice.govt.nz/ |
| Renewal Period | Annual |
| Accounting Filing Required | Yes |
| Accounting Filing Frequency | Annual |
| Financial Statement Required | Yes |
| Financial Statement Frequency | Annual |
| Accounting Audit Mandatory | Yes |
| Compliance Audit Mandatory | Yes |
| Technical Audit Mandatory | No |
| Corporate Income Tax Applicable | Yes |
| Dividend Tax Applicable | Yes |
| Capital Gains Tax Applicable | No |
| Territorial Tax Regime | No |
| VAT Applicable | Yes |
| Regulators | Financial Markets Authority (FMA), Reserve Bank of New Zealand (RBNZ) |
| Licensing Fee | $1,025 |
| Licensing Fee Details | Financial Institution licence application fee NZD 1,024.93 (incl. GST). Financial Advice Provider licence fees vary by class. FSPR registration fee NZD 49.68. Additional annual levies apply based on sector. |
| Permitted Business Models | Financial Advice Provider, DIMS (Discretionary Investment Management), Derivatives Issuer, Managed Investment Scheme Manager, Financial Institution (banks, insurers, NBDTs) |
| Permitted Activities | Financial advice, investment management, derivatives dealing, fund management, payment services, lending, insurance |
| Restricted Activities | Banking without RBNZ license, insurance without RBNZ license |
| Cross-Border Service Allowed | Yes |
| Physical Inspection Required | No |