AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
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Oceania

New Zealand

New Zealand has progressive personal income tax and no general capital gains tax. GST is broad-based at 15%.

Personal income tax

10.5–39%
Top marginal rate / range

Corporate tax

28%
Standard rate

VAT / Sales tax

GST 15%
Standard indirect tax

At a glance

  • Tax year1 April – 31 March
  • CGTNo general CGT
Official Tax Authority Inland Revenue
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This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with New Zealand's official tax authority (linked above) or a qualified tax professional before making any decision.