New Zealand Corporate Income Tax
Detailed corporate income tax rates and rules for New Zealand in 2026.
New Zealand's corporate tax rate is a flat 28% for all companies, regardless of size or turnover. There is no reduced rate for small businesses at the corporate level. New Zealand operates a dividend imputation system similar to Australia's, allowing companies to attach imputation credits to dividends paid to resident shareholders, which helps prevent double taxation of corporate profits. The imputation credit system means shareholders receive credit for tax already paid by the company. New Zealand has a broad base, few exemptions approach to corporate taxation. Research and development tax incentives (R&D Tax Incentive) provide a 15% tax credit on eligible R&D expenditure for businesses spending at least NZD 50,000 per year on qualifying activities.
Standard Rate
28%
How New Zealand Corporate Tax compares
New Zealand’s corporate tax rate of 28% is the 52nd highest of 203 countries TaxAtlas tracks, above the global average of 22.2% and Oceania’s regional average of 16.8%.
