This country currently has a directory entry or basic profile only; a full handbook is planned.
01Overview
- Region
- East Asia & Oceania
- Capital
- Wellington
- Currency
- NZD
- Languages
- English, Māori
- ISO code
- NZ / NZL
Jurisdictions
- New Zealand — National level; special zones and regulated sectors have separate rules
Macro indicators such as GDP and population will be added from the World Bank in the data release (P1).
02Market Entry
Foreign ownership
Whether 100% foreign ownership is generally allowed, and key exceptions. Allowed / conditional / not allowed / unverified.
Generally open
- Applies to
- Investments in sensitive New Zealand assets need Overseas Investment Office consent; foreigners generally cannot buy existing homes
- Jurisdiction
- New Zealand
- Source
- MOFCOM
03Business Formation
Common legal entity
The company form most commonly used by foreign investors for a local operating entity.
Limited company (Ltd)
- Applies to
- Ordinary companies
- Jurisdiction
- New Zealand
- Source
- MOFCOM
Registration authority
Primary authority for company or commercial registration.
Companies Office (Ministry of Business, Innovation and Employment)
- Applies to
- Ordinary companies
- Jurisdiction
- New Zealand
- Source
- MOFCOM
Foreign ownership
Whether 100% foreign ownership is generally allowed, and key exceptions. Allowed / conditional / not allowed / unverified.
Generally open
- Applies to
- Investments in sensitive New Zealand assets need Overseas Investment Office consent; foreigners generally cannot buy existing homes
- Jurisdiction
- New Zealand
- Source
- MOFCOM
Local director / representative
Whether a locally resident director, manager or representative is required.
At least one director must live in New Zealand, or live in Australia and be a director of an Australian company
- Applies to
- Ordinary companies
- Jurisdiction
- New Zealand
- Source
- New Zealand Companies Office
Local registered address
Whether a local registered address or premises is required at incorporation.
A registered address in New Zealand is required
- Applies to
- A corporate service address may be used if it can receive statutory documents
- Jurisdiction
- New Zealand
- Source
- New Zealand Companies Office
04Taxation
Headline corporate income tax
Statutory headline rate for ordinary companies, before incentives, exemptions, thresholds or special regimes. Always read with the conditions.
28%
- Applies to
- Ordinary companies
- Jurisdiction
- New Zealand
- Source
- State Taxation Administration
Indirect tax (VAT / GST / SST)
Standard rate and type of VAT, GST or sales & service tax.
GST 15%
- Applies to
- Ordinary companies
- Jurisdiction
- New Zealand
- Source
- Inland Revenue
Dividend withholding tax (non-residents)
General withholding on dividends paid to foreign shareholders, before treaty relief.
0%, 15% or 30% depending on shareholding and dividend type
- Applies to
- Ordinary companies
- Jurisdiction
- New Zealand
- Source
- State Taxation Administration
Tax authority
Authority responsible for corporate tax registration and filing.
Inland Revenue
- Applies to
- Ordinary companies
- Jurisdiction
- New Zealand
- Source
- State Taxation Administration Inland Revenue
Tax treaty with China
Whether a double taxation agreement with China is in force. Rates and conditions per the treaty text.
In force
- Applies to
- Rates and conditions per the treaty text and STA publications
- Jurisdiction
- New Zealand
- Source
- State Taxation Administration (China) State Taxation Administration
05Banking & Payments
Exchange controls
Whether general exchange controls or cross-border fund rules apply.
Foreign exchange moves freely
- Applies to
- Ordinary companies
- Jurisdiction
- New Zealand
- Source
- MOFCOM
Banking & financial regulator
Primary regulator for banking and foreign exchange.
Reserve Bank of New Zealand
- Applies to
- Ordinary companies
- Jurisdiction
- New Zealand
- Source
- MOFCOM
06Employment
Foreign employee work permit
Main permit types needed for foreign employees to work legally.
Work visas from Immigration New Zealand (e.g. Accredited Employer Work Visa)
- Applies to
- Ordinary companies
- Jurisdiction
- New Zealand
- Source
- MOFCOM
Labour & work permit authority
Authority for labour rules and foreign employee work permits.
Immigration New Zealand (work visas)
- Applies to
- Labour policy is set by MBIE
- Jurisdiction
- New Zealand
- Source
- MOFCOM
Social security contributions
Main employer social security schemes for local and foreign employees.
KiwiSaver employer contributions and ACC levies
- Applies to
- KiwiSaver applies to employees who are members
- Jurisdiction
- New Zealand
- Source
- Inland Revenue
07Trade & Customs
Customs authority
Authority for import/export clearance and tariffs.
New Zealand Customs Service
- Applies to
- Ordinary companies
- Jurisdiction
- New Zealand
- Source
- MOFCOM
Main free trade agreements
Main regional and bilateral trade agreements relevant to Chinese exporters (not exhaustive).
China–New Zealand FTA; FTAs with the EU and UK in force from 2024, and others
- Applies to
- Ordinary companies
- Jurisdiction
- New Zealand
- Source
- MOFCOM
08Investment & Manufacturing
Investment authority / agency
Body responsible for approving, registering or promoting foreign investment.
New Zealand Trade and Enterprise (NZTE)
- Applies to
- Ordinary companies
- Jurisdiction
- New Zealand
- Source
- MOFCOM
Free zone / SEZ regime
Whether free zones or special economic zones operate under rules different from the mainland.
No SEZ legislation; regional growth funds support specific areas
- Applies to
- Ordinary companies
- Jurisdiction
- New Zealand
- Source
- MOFCOM
09Digital & IP
IP office
Authority for trademark and patent filing and registration.
IPONZ
- Applies to
- Trademark rights are territorial; register locally or designate via the Madrid System (check WIPO membership)
- Jurisdiction
- New Zealand
- Source
- WIPO
Personal data protection law
Main law and regulator governing collection, use and cross-border transfer of personal data.
Privacy Act 2020
- Applies to
- Supervised by the Office of the Privacy Commissioner
- Jurisdiction
- New Zealand
- Source
- Office of the Privacy Commissioner
10Compliance & Risk
New York Convention party
Whether the country is party to the Convention on the Recognition and Enforcement of Foreign Arbitral Awards, which affects enforcing foreign arbitral awards locally.
Yes
- Applies to
- Foreign arbitral awards can be enforced under the Convention, subject to its limited refusal grounds
- Jurisdiction
- New Zealand
- Source
- UNCITRAL
Live risk monitoring
Geopolitical, conflict and trade-route risk events for Asia-Pacific, monitored by our sister site Global Risk Monitor.
View Asia-Pacific risk monitor
Global Risk Monitor · Geopolitical and trade-route risk monitoring
11Step-by-Step
- 1Decide model and jurisdiction
- 2Confirm licences
- 3Prepare documents
- 4Incorporate
- 5Register for tax
- 6Open bank account
- 7Obtain operating licences
- 8Start operations
Generic steps without times or fees; rely on the facts and official sources on this page.
12Official Resources
Chinese official resources
Country materials from MOFCOM, the State Taxation Administration and China's overseas commercial offices
- MOFCOM country investment guideMOFCOM · PDF (Chinese)
- Country tax guide (STA)State Taxation Administration · PDF
- Commercial office中华人民共和国驻新西兰大使馆经济商务处
- MOFCOM going-global platformMOFCOM
- Compliance & security alertsMOFCOM platform
Official guides are long Chinese-language PDFs updated on the publishers' schedules. Our structured facts cite local authorities as primary sources; use these guides to cross-check.