[{"data":1,"prerenderedAt":1271},["ShallowReactive",2],{"compare-pair-united-kingdom-vs-new-zealand":3,"compare-united-kingdom-new-zealand":105},{"kind":4,"page":5},"article",{"id":6,"title":7,"bestForA":8,"bestForB":12,"body":16,"countryA":36,"countryASlug":37,"countryB":38,"countryBSlug":39,"description":22,"excerpt":40,"extension":41,"extraRows":42,"faqs":51,"flagA":64,"flagB":65,"heroImage":66,"lastUpdated":67,"meta":68,"metaDescription":69,"metaTitle":70,"navigation":71,"path":72,"relatedCompares":73,"seo":80,"stem":81,"verdict":82,"winners":86,"__hash__":104},"compare\u002Fcompare\u002Funited-kingdom-vs-new-zealand.md","United Kingdom vs New Zealand taxes",[9,10,11],"Trading companies comparing 19%\u002F25% UK rates with New Zealand's 28%","Founders who need UK capital markets or English-law contracts","Qualifying newcomers using the four-year foreign-income-and-gains regime",[13,14,15],"Investors who want no general CGT","Families who want to avoid 40% UK IHT","New migrants who qualify for New Zealand's transitional-resident exemption",{"type":17,"value":18,"toc":32},"minimark",[19,23,26,29],[20,21,22],"p",{},"New Zealand and the United Kingdom share language, legal habits and a large diaspora. Their tax systems do not share a capital-gains or estate philosophy.",[20,24,25],{},"New Zealand personal rates are 10.5% to 39% from 1 April 2025. Employees also pay the ACC earners’ levy through PAYE. There is no general net wealth tax and no inheritance tax. There is no broad standalone CGT. That last sentence is the one people over-read: property bought with an intention to resell, other land-sale rules, financial arrangements and the two-year bright-line test for residential land can still tax a gain as income. Most companies pay 28%. Dividend imputation can credit that company tax to resident shareholders. GST is 15%.",[20,27,28],{},"The UK is the heavier investor jurisdiction. Income tax reaches 45% (48% in Scotland) with National Insurance on employment. Individual CGT is 18% or 24% from 6 April 2026 after a GBP 3,000 annual exempt amount. Dividends from April 2026 are 10.75%, 35.75% or 39.35%. Inheritance tax is 40%, and long-term UK residents can have worldwide assets in the charge. The UK does, however, undercut New Zealand on company headlines: 19% small profits and 25% main rate against 28%. VAT at 20% is higher than GST at 15%.",[20,30,31],{},"Transitional issues are the constraint for this pair. A New Zealander moving to the UK does not bring a “no CGT” rule with them. UK tax residence turns on the statutory residence test, and FIG only helps a qualifying person in the first four UK years after ten consecutive years outside the UK — not a recent UK resident returning from a short OE. A Brit arriving in New Zealand is taxed on worldwide income, but eligible new migrants and returning residents may shelter much overseas investment income for about four years under the transitional-resident exemption. That exemption has a start date, an end date and excluded categories. UK IHT long-term residence can also have a tail after departure. Count those dates before treating the move as a clean CGT-and-IHT holiday.",{"title":33,"searchDepth":34,"depth":34,"links":35},"",2,[],"United Kingdom","united-kingdom","New Zealand","new-zealand",null,"md",[43,47],{"label":44,"valueA":45,"valueB":46},"Standard VAT \u002F GST","20%","15%",{"label":48,"valueA":49,"valueB":50},"New-arrival overlay","Four-year FIG after ten years non-UK","Transitional-resident exemption on much overseas investment income for about four years",[52,55,58,61],{"question":53,"answer":54},"Is New Zealand lower tax than the UK?","For personal income, capital gains and inheritance tax, usually yes. For companies, the UK's 19% and 25% rates beat New Zealand's 28%. GST at 15% is also below UK VAT at 20%.",{"question":56,"answer":57},"Does New Zealand have capital gains tax?","There is no broad standalone CGT. Gains can still be income when property was acquired to resell, under other land-sale rules, or under the two-year bright-line test for residential land.",{"question":59,"answer":60},"What should a Kiwi arriving in the UK watch?","UK tax residence starts the worldwide income stack, including 18%\u002F24% CGT and eventual 40% IHT for long-term residents. A qualifying person may claim FIG for four years only after ten consecutive non-UK tax years, which a recent UK resident will not have.",{"question":62,"answer":63},"What should a Brit arriving in New Zealand watch?","New Zealand taxes residents on worldwide income, but eligible new migrants can get a transitional-resident exemption on much overseas investment income for about four years. It is not a blanket exemption for every foreign receipt, and UK IHT long-term residence can still follow you for a period after you leave.","🇬🇧","🇳🇿","\u002Fimages\u002Fcorp-card-bg.jpg","September 2026",{},"United Kingdom vs New Zealand tax comparison for 2026. Compare income tax, 28% vs 25% companies, 18%\u002F24% CGT, GST\u002FVAT, IHT and transitional-resident rules.","UK vs New Zealand taxes (2026): CGT, IHT and transitional residents",true,"\u002Fcompare\u002Funited-kingdom-vs-new-zealand",[74,77],{"title":75,"path":76},"United Kingdom vs Portugal","\u002Fcompare\u002Funited-kingdom-vs-portugal",{"title":78,"path":79},"Australia vs New Zealand","\u002Fcompare\u002Faustralia-vs-new-zealand",{"title":7,"description":22},"compare\u002Funited-kingdom-vs-new-zealand",[83,84,85],"New Zealand is usually lighter for investors and estates. Personal rates run from 10.5% to 39%, there is no broad standalone capital-gains tax, and there is no inheritance tax. The UK charges 18% or 24% CGT from 6 April 2026 after a GBP 3,000 annual exempt amount, and 40% IHT, which can cover worldwide assets for long-term UK residents.","Companies go the other way. New Zealand's standard company rate is 28%. The UK is 19% on small profits and 25% on the main rate. GST at 15% still undercuts UK VAT at 20%, and New Zealand imputes company tax to resident shareholders.","Choose New Zealand for investment income and succession if you will be tax resident there. Choose the UK for a lower company headline or London market access. Arriving Kiwis should not assume a clean swap: UK exit, the statutory residence test, and New Zealand's transitional-resident exemption on much overseas investment income for about four years all need dates, not vibes.",[87,91,95,98,101],{"taxType":88,"winner":89,"note":90},"Personal income tax","B","New Zealand tops out at 39% from 1 April 2025, below the UK's 45% (48% in Scotland) plus National Insurance. ACC earners' levy still applies in New Zealand.",{"taxType":92,"winner":93,"note":94},"Corporate tax","A","UK corporation tax is 19% or 25%, below New Zealand's 28% standard company rate.",{"taxType":96,"winner":89,"note":97},"Capital gains tax","New Zealand has no broad standalone CGT, though property-intention, trading and bright-line rules can tax gains as income. UK individuals pay 18% or 24% from 6 April 2026.",{"taxType":99,"winner":89,"note":100},"GST \u002F VAT","New Zealand GST is 15%, compared with UK VAT at 20%.",{"taxType":102,"winner":89,"note":103},"Inheritance tax","New Zealand has no inheritance tax. The UK charges 40% IHT.","pj4IvJYWsPcdVzQ3d0tmkOXbxAycJzI4Cunx1RtxTi4",{"a":106,"b":697},{"index":107,"details":221},{"id":108,"title":109,"bestFor":110,"body":116,"country":36,"countryFacts":123,"countrySlug":37,"description":120,"excerpt":40,"extension":41,"faqs":129,"flag":64,"heroImage":40,"howItWorks":139,"lastUpdated":143,"meta":144,"metaDescription":145,"metaTitle":146,"navigation":71,"otherTaxes":147,"pageType":177,"path":178,"relatedFormations":179,"relatedGuides":183,"seo":184,"stem":185,"summaryCards":186,"taxBracketSections":199,"taxBrackets":200,"taxRates":201,"taxSlug":40,"taxType":40,"visas":215,"watchOut":216,"__hash__":220},"taxes\u002Fcountry\u002Funited-kingdom\u002Findex.md","Taxes in United Kingdom",[111,112,113,114,115],"Employees","Founders","Investors","Property owners","Expats",{"type":17,"value":117,"toc":121},[118],[20,119,120],{},"The United Kingdom is a mature, rules-heavy tax system rather than a low-tax jurisdiction. The main planning work is understanding which taxes apply to your mix of salary, dividends, gains, property and company profits.",{"title":33,"searchDepth":34,"depth":34,"links":122},[],{"region":124,"currency":125,"taxTreaties":126,"euBlacklist":127,"fatfStatus":128},"Europe","GBP","100+","No","Compliant",[130,133,136],{"question":131,"answer":132},"Is the United Kingdom a high-tax country?","Yes. The UK has a broad tax base with income tax, National Insurance, VAT, corporation tax, capital gains tax and inheritance tax. The exact burden depends on your residence, income mix and whether you are an employee, founder or investor.",{"question":134,"answer":135},"Does the UK have a wealth tax?","No. The UK does not levy a general annual net wealth tax, but asset owners can still face CGT, IHT, ATED, stamp duty and council tax.",{"question":137,"answer":138},"What should founders watch first?","For founders, the big items are corporation tax, VAT, employer National Insurance, dividend planning and whether Making Tax Digital or payroll registration applies.",[140,141,142],"UK tax is layered. Individuals pay income tax on wages, self-employment, rental income, pensions and savings, while companies pay corporation tax on profits, and estates can face inheritance tax on death or on certain lifetime transfers.","The headline personal allowance is GBP 12,570 for 2026\u002F27. Dividend income gets a separate GBP 500 allowance, and Scotland uses separate non-savings and non-dividend income tax rates.","VAT is 20% in most cases, employer National Insurance is 15%, and Making Tax Digital for Income Tax starts in April 2026 for many sole traders and landlords with qualifying income above GBP 50,000.","May 2026",{},"United Kingdom tax overview for residents, expats, founders and investors. Compare income tax, wealth tax, inheritance tax, capital gains tax, corporate tax, dividend tax, VAT and payroll costs.","Taxes in United Kingdom: income, wealth, corporate and dividend tax (2026)",[148,152,156,159,162,165,169,173],{"title":149,"slug":150,"icon":151},"Income tax","income-tax","💼",{"title":153,"slug":154,"icon":155},"Wealth tax","wealth-tax","💰",{"title":102,"slug":157,"icon":158},"inheritance-tax","🏛️",{"title":96,"slug":160,"icon":161},"capital-gains-tax","📈",{"title":92,"slug":163,"icon":164},"corporate-tax","🏢",{"title":166,"slug":167,"icon":168},"Dividend tax","dividend-tax","💸",{"title":170,"slug":171,"icon":172},"VAT \u002F sales tax","vat-sales-tax","🧾",{"title":174,"slug":175,"icon":176},"Crypto tax","crypto-tax","🪙","country","\u002Fcountry\u002Funited-kingdom",[180],{"title":181,"path":182,"flag":64},"UK Ltd","\u002Fformation\u002Fuk-ltd",[],{"title":109,"description":120},"country\u002Funited-kingdom\u002Findex",[187,190,193,196],{"label":149,"value":188,"note":189},"45%","48% in Scotland",{"label":153,"value":191,"note":192},"0%","No annual net wealth tax",{"label":92,"value":194,"note":195},"25%","19% small profits rate",{"label":96,"value":197,"note":198},"24%","Top individual rate",[],[],[202,205,206,208,209,211,213],{"label":149,"value":203,"badge":204},"45% \u002F 48% Scotland","Progressive",{"label":153,"value":191},{"label":102,"value":207},"40%",{"label":96,"value":197},{"label":92,"value":210},"25% (19% small profits)",{"label":166,"value":212},"10.75% \u002F 35.75% \u002F 39.35%",{"label":214,"value":45},"VAT",[],[217,218,219],"Scotland has different income tax bands and rates for wages, pensions and most other non-savings income, so UK income tax is not one single national table.","Inheritance Tax thresholds are frozen through 2030\u002F31, and the rules moved to a long-term UK residence test from 6 April 2025.","The UK is not a low-tax jurisdiction once VAT, payroll National Insurance and capital taxes are included.","byvqWezuGDgHVOZKMRw6p8LoVUoPzcJWNBEciCp3N_c",{"income-tax":222,"corporate-tax":319,"capital-gains-tax":396,"dividend-tax":470,"wealth-tax":547,"inheritance-tax":621},{"id":223,"title":224,"bestFor":225,"body":229,"country":36,"countryFacts":236,"countrySlug":37,"description":233,"excerpt":40,"extension":41,"faqs":237,"flag":64,"heroImage":247,"howItWorks":248,"lastUpdated":143,"meta":252,"metaDescription":253,"metaTitle":254,"navigation":71,"otherTaxes":255,"pageType":263,"path":264,"relatedFormations":265,"relatedGuides":267,"seo":268,"stem":269,"summaryCards":270,"taxBracketSections":284,"taxBrackets":285,"taxRates":301,"taxSlug":150,"taxType":149,"visas":313,"watchOut":314,"__hash__":318},"taxes\u002Fcountry\u002Funited-kingdom\u002Fincome-tax.md","Income tax in United Kingdom",[111,226,227,228,115],"Freelancers","Landlords","Contractors",{"type":17,"value":230,"toc":234},[231],[20,232,233],{},"UK income tax is broad and detail-heavy. Salaries, freelance income, rental income, pensions and savings all need to be checked against the correct band, allowance and filing route.",{"title":33,"searchDepth":34,"depth":34,"links":235},[],{"region":124,"currency":125,"taxTreaties":126,"euBlacklist":127,"fatfStatus":128},[238,241,244],{"question":239,"answer":240},"Do you pay income tax in the UK on salary?","Yes. Salary is taxed through PAYE after the personal allowance, with the rate depending on your band and, if you live in Scotland, on Scottish income tax rates.",{"question":242,"answer":243},"Do expats pay UK income tax?","Many expats do, if they are UK tax resident or have UK taxable income. Residence, workdays, treaty relief and split-year rules all matter.",{"question":245,"answer":246},"Is there a personal income tax return in the UK?","Many people with untaxed income file Self Assessment. For MTD-affected sole traders and landlords, reporting becomes digital and quarterly from April 2026.","\u002Fimages\u002Fuk.jpeg",[249,250,251],"UK income tax applies to employment income, self-employment profits, rental income, most pensions and savings interest. Dividends have their own tax rates and are not taxed as ordinary earned income.","For England, Wales and Northern Ireland in 2026\u002F27, the rates are 20% up to GBP 50,270, 40% up to GBP 125,140 and 45% above that. Scotland uses separate starter, basic, intermediate, higher, advanced and top rates.","The personal allowance is GBP 12,570 and is reduced by GBP 1 for every GBP 2 of income above GBP 100,000. Sole traders and landlords with qualifying income above GBP 50,000 enter Making Tax Digital for Income Tax from 6 April 2026.",{},"United Kingdom income tax guide for 2026\u002F27. See the GBP 12,570 personal allowance, 20% \u002F 40% \u002F 45% rates, Scottish tax differences, National Insurance and Making Tax Digital.","United Kingdom income tax: rates, brackets and expat rules (2026)",[256,257,258,259,260,261,262],{"title":153,"slug":154,"icon":155},{"title":102,"slug":157,"icon":158},{"title":96,"slug":160,"icon":161},{"title":92,"slug":163,"icon":164},{"title":166,"slug":167,"icon":168},{"title":170,"slug":171,"icon":172},{"title":174,"slug":175,"icon":176},"tax","\u002Fcountry\u002Funited-kingdom\u002Fincome-tax",[266],{"title":181,"path":182,"flag":64},[],{"title":224,"description":233},"country\u002Funited-kingdom\u002Fincome-tax",[271,275,278,280],{"label":272,"value":273,"note":274},"Personal allowance","GBP 12,570","Frozen for 2026\u002F27",{"label":276,"value":45,"note":277},"Basic rate","England, Wales, NI",{"label":279,"value":188,"note":189},"Top rate",{"label":281,"value":282,"note":283},"Payroll NI","8% \u002F 15%","Employee \u002F employer",[],[286,288,291,294,297],{"band":287,"rate":191,"note":272},"Up to GBP 12,570",{"band":289,"rate":45,"note":290},"GBP 12,571 to GBP 50,270","Basic rate in England, Wales and Northern Ireland",{"band":292,"rate":207,"note":293},"GBP 50,271 to GBP 125,140","Higher rate in England, Wales and Northern Ireland",{"band":295,"rate":188,"note":296},"Over GBP 125,140","Additional rate in England, Wales and Northern Ireland",{"band":298,"rate":299,"note":300},"Scotland","19% to 48%","Separate non-savings, non-dividend rates apply",[302,304,305,308,311],{"label":88,"value":303,"badge":204},"20% to 45%",{"label":272,"value":273},{"label":306,"value":307},"Scottish top rate","48%",{"label":309,"value":310},"Employee National Insurance","8%",{"label":312,"value":46},"Employer National Insurance",[],[315,316,317],"The UK has a separate dividend allowance and savings rules, so not all investment income is taxed the same way as salary.","Employee and employer National Insurance can materially raise the real cost of wages, even when the income tax band looks manageable.","Making Tax Digital for Income Tax starts on 6 April 2026 for qualifying sole traders and landlords, with lower thresholds coming in 2027 and 2028.","0UEXXiH2ThothRR1KwF_rNQ4Wq0dGbbFWO1cfE58l8I",{"id":320,"title":321,"bestFor":322,"body":327,"country":36,"countryFacts":334,"countrySlug":37,"description":331,"excerpt":40,"extension":41,"faqs":335,"flag":64,"heroImage":40,"howItWorks":345,"lastUpdated":143,"meta":349,"metaDescription":350,"metaTitle":351,"navigation":71,"otherTaxes":352,"pageType":263,"path":360,"relatedFormations":361,"relatedGuides":363,"seo":364,"stem":365,"summaryCards":366,"taxBracketSections":380,"taxBrackets":381,"taxRates":382,"taxSlug":163,"taxType":92,"visas":390,"watchOut":391,"__hash__":395},"taxes\u002Fcountry\u002Funited-kingdom\u002Fcorporate-tax.md","Corporate tax in United Kingdom",[112,323,324,325,326],"Agencies","SaaS businesses","Holding companies","Trading groups",{"type":17,"value":328,"toc":332},[329],[20,330,331],{},"UK corporate tax is straightforward on the headline rate and less straightforward in practice. Thresholds, associated companies, VAT, payroll and withholding rules all affect the real cost of running a company.",{"title":33,"searchDepth":34,"depth":34,"links":333},[],{"region":124,"currency":125,"taxTreaties":126,"euBlacklist":127,"fatfStatus":128},[336,339,342],{"question":337,"answer":338},"Does the UK have a corporation tax?","Yes. The UK charges corporation tax on company profits, with a 25% main rate and a 19% small profits rate.",{"question":340,"answer":341},"Do all companies pay 25%?","No. Smaller companies can pay 19%, and companies with profits between GBP 50,000 and GBP 250,000 may qualify for marginal relief.",{"question":343,"answer":344},"Are UK company dividends taxed at source?","Ordinary UK company dividends usually are not subject to withholding tax, although the shareholder may still owe dividend tax personally.",[346,347,348],"UK companies pay corporation tax on taxable profits. The main rate is 25% if profits are above GBP 250,000, the small profits rate is 19% if profits are GBP 50,000 or less, and marginal relief applies between the two.","Associated companies reduce the GBP 50,000 and GBP 250,000 thresholds, so group structures can move a company into a higher effective rate faster than expected.","UK-resident companies are generally taxed on worldwide profits. Returns are usually due 12 months after the end of the accounting period, and the tax bill is usually due 9 months and 1 day after the period end.",{},"United Kingdom corporate tax guide for 2026. See the 25% main rate, 19% small profits rate, marginal relief, VAT, payroll costs and filing deadlines.","United Kingdom corporate tax: company tax rates and deadlines (2026)",[353,354,355,356,357,358,359],{"title":149,"slug":150,"icon":151},{"title":153,"slug":154,"icon":155},{"title":102,"slug":157,"icon":158},{"title":96,"slug":160,"icon":161},{"title":166,"slug":167,"icon":168},{"title":170,"slug":171,"icon":172},{"title":174,"slug":175,"icon":176},"\u002Fcountry\u002Funited-kingdom\u002Fcorporate-tax",[362],{"title":181,"path":182,"flag":64},[],{"title":321,"description":331},"country\u002Funited-kingdom\u002Fcorporate-tax",[367,370,374,378],{"label":368,"value":194,"note":369},"Main rate","Profits over GBP 250k",{"label":371,"value":372,"note":373},"Small profits rate","19%","Profits up to GBP 50k",{"label":375,"value":376,"note":377},"Marginal relief","GBP 50k-250k","Thresholds shrink with associates",{"label":214,"value":45,"note":379},"Usually separate",[],[],[383,385,386,389],{"label":384,"value":194,"badge":368},"Corporation tax",{"label":371,"value":372},{"label":387,"value":388},"Marginal relief band","GBP 50,000 to GBP 250,000",{"label":214,"value":45},[],[392,393,394],"Large companies with taxable profits above GBP 1.5 million pay Corporation Tax in instalments, not just at year end.","UK dividends generally have no withholding tax, but interest and some royalties can be subject to 20% withholding, with a proposal to raise UK interest withholding to 22% from 6 April 2027.","Payroll National Insurance, VAT and Companies House filings can matter almost as much as the corporation tax rate itself.","AOgmaIaLMLG74xQhN15LQac0Yu-BYSkx3h3Eyhx9CIU",{"id":397,"title":398,"bestFor":399,"body":403,"country":36,"countryFacts":410,"countrySlug":37,"description":407,"excerpt":40,"extension":41,"faqs":411,"flag":64,"heroImage":40,"howItWorks":421,"lastUpdated":143,"meta":425,"metaDescription":426,"metaTitle":427,"navigation":71,"otherTaxes":428,"pageType":263,"path":436,"relatedFormations":437,"relatedGuides":439,"seo":440,"stem":441,"summaryCards":442,"taxBracketSections":455,"taxBrackets":456,"taxRates":457,"taxSlug":160,"taxType":96,"visas":464,"watchOut":465,"__hash__":469},"taxes\u002Fcountry\u002Funited-kingdom\u002Fcapital-gains-tax.md","Capital gains tax in United Kingdom",[400,113,227,401,402],"Shareholders","Crypto holders","Business owners",{"type":17,"value":404,"toc":408},[405],[20,406,407],{},"UK capital gains tax is now a real planning tax for investors and business owners. The headline rates changed again in 2026, so disposal timing, reliefs and allowances matter.",{"title":33,"searchDepth":34,"depth":34,"links":409},[],{"region":124,"currency":125,"taxTreaties":126,"euBlacklist":127,"fatfStatus":128},[412,415,418],{"question":413,"answer":414},"What is the UK capital gains tax rate?","For most individuals in 2026\u002F27, the rate is 18% if you are a basic-rate taxpayer and 24% if you are a higher or additional-rate taxpayer.",{"question":416,"answer":417},"Is there an annual CGT allowance?","Yes. The annual exempt amount is GBP 3,000 for 2026\u002F27.",{"question":419,"answer":420},"Are UK homes taxed on capital gains?","Usually no, if the property qualifies as your main home. However, letting, business use or an overseas residence position can create taxable gains.",[422,423,424],"UK capital gains tax applies when individuals dispose of chargeable assets such as shares, funds, second homes, cryptoassets and other investment assets. Your income tax band helps determine the rate.","From 6 April 2026, gains are charged at 18% for basic-rate taxpayers and 24% for higher and additional-rate taxpayers. Trustees and personal representatives generally pay 24%, and Business Asset Disposal Relief is 18% from the same date.","The annual exempt amount is GBP 3,000. Main homes are often exempt under private residence relief, but business use, letting and non-UK residence can change the result.",{},"United Kingdom capital gains tax guide for 2026\u002F27. See the GBP 3,000 allowance, 18% and 24% rates, Business Asset Disposal Relief and main-home exemptions.","United Kingdom capital gains tax: rates, allowance and reliefs (2026)",[429,430,431,432,433,434,435],{"title":149,"slug":150,"icon":151},{"title":153,"slug":154,"icon":155},{"title":102,"slug":157,"icon":158},{"title":92,"slug":163,"icon":164},{"title":166,"slug":167,"icon":168},{"title":170,"slug":171,"icon":172},{"title":174,"slug":175,"icon":176},"\u002Fcountry\u002Funited-kingdom\u002Fcapital-gains-tax",[438],{"title":181,"path":182,"flag":64},[],{"title":398,"description":407},"country\u002Funited-kingdom\u002Fcapital-gains-tax",[443,446,450,452],{"label":444,"value":445,"note":274},"Annual exempt amount","GBP 3,000",{"label":447,"value":448,"note":449},"Basic rate CGT","18%","From 6 April 2026",{"label":451,"value":197,"note":449},"Higher rate CGT",{"label":453,"value":448,"note":454},"BADR rate","Business disposals",[],[],[458,459,460,462],{"label":444,"value":445},{"label":447,"value":448},{"label":461,"value":197},"Higher and additional rate CGT",{"label":463,"value":448},"Business Asset Disposal Relief",[],[466,467,468],"Business Asset Disposal Relief rose to 18% for disposals on or after 6 April 2026.","Carried interest received from 6 April 2026 is taxed as income and subject to National Insurance contributions instead of CGT.","Losses, residence status and asset type can change the effective rate, especially for property and business disposals.","C9X8UP_1xWVKEfN68WqacuwZ5iy3JTlKiAtMYiEdtOM",{"id":471,"title":472,"bestFor":473,"body":476,"country":36,"countryFacts":483,"countrySlug":37,"description":480,"excerpt":40,"extension":41,"faqs":484,"flag":64,"heroImage":40,"howItWorks":494,"lastUpdated":143,"meta":498,"metaDescription":499,"metaTitle":500,"navigation":71,"otherTaxes":501,"pageType":263,"path":509,"relatedFormations":510,"relatedGuides":512,"seo":513,"stem":514,"summaryCards":515,"taxBracketSections":529,"taxBrackets":530,"taxRates":531,"taxSlug":167,"taxType":166,"visas":541,"watchOut":542,"__hash__":546},"taxes\u002Fcountry\u002Funited-kingdom\u002Fdividend-tax.md","Dividend tax in United Kingdom",[400,112,474,113,475],"UK company owners","Family companies",{"type":17,"value":477,"toc":481},[478],[20,479,480],{},"UK dividend tax is easy to underestimate because the allowance is small and the rates jump sharply with your income band. For owner-managers, dividend timing and salary mix still matter.",{"title":33,"searchDepth":34,"depth":34,"links":482},[],{"region":124,"currency":125,"taxTreaties":126,"euBlacklist":127,"fatfStatus":128},[485,488,491],{"question":486,"answer":487},"What is the UK dividend tax rate?","For 2026\u002F27, the UK dividend tax rates are 10.75%, 35.75% and 39.35%, depending on your income tax band.",{"question":489,"answer":490},"Is there a dividend allowance?","Yes. The dividend allowance is GBP 500 for 2026\u002F27.",{"question":492,"answer":493},"Do UK companies withhold dividend tax?","Ordinary UK company dividends usually do not have withholding tax. The shareholder may still owe personal dividend tax later.",[495,496,497],"Dividend tax applies after your personal allowance and the separate dividend allowance. Dividends from ISA holdings stay tax-free, but dividends from ordinary company shares can still be taxable once you are above the allowance.","For 6 April 2026 to 5 April 2027, dividend tax rates are 10.75% for basic-rate taxpayers, 35.75% for higher-rate taxpayers and 39.35% for additional-rate taxpayers.","Ordinary UK company dividends are usually paid without withholding tax. Scotland and Wales use the same dividend tax rates as the rest of the UK.",{},"United Kingdom dividend tax guide for 2026\u002F27. See the GBP 500 dividend allowance, 10.75% \u002F 35.75% \u002F 39.35% rates and withholding tax rules.","United Kingdom dividend tax: rates and allowance (2026)",[502,503,504,505,506,507,508],{"title":149,"slug":150,"icon":151},{"title":153,"slug":154,"icon":155},{"title":102,"slug":157,"icon":158},{"title":96,"slug":160,"icon":161},{"title":92,"slug":163,"icon":164},{"title":170,"slug":171,"icon":172},{"title":174,"slug":175,"icon":176},"\u002Fcountry\u002Funited-kingdom\u002Fdividend-tax",[511],{"title":181,"path":182,"flag":64},[],{"title":472,"description":480},"country\u002Funited-kingdom\u002Fdividend-tax",[516,520,523,526],{"label":517,"value":518,"note":519},"Dividend allowance","GBP 500","For 2026\u002F27",{"label":276,"value":521,"note":522},"10.75%","After allowance",{"label":524,"value":525,"note":522},"Higher rate","35.75%",{"label":527,"value":528,"note":522},"Additional rate","39.35%",[],[],[532,533,535,537,539],{"label":517,"value":518},{"label":534,"value":521},"Basic rate dividend tax",{"label":536,"value":525},"Higher rate dividend tax",{"label":538,"value":528},"Additional rate dividend tax",{"label":540,"value":191},"Withholding tax on ordinary dividends",[],[543,544,545],"The dividend allowance is only GBP 500, so even modest portfolios can produce a tax bill once the allowance is used up.","Dividends sit on top of your other income when HMRC decides which band you are in.","REIT and PAIF distributions can have separate withholding rules, so not every payment that looks like a dividend is taxed the same way.","FDeSLNSPpInsWYK0HQskztbj8982WUTTnSJ58r4bHMc",{"id":548,"title":549,"bestFor":550,"body":554,"country":36,"countryFacts":561,"countrySlug":37,"description":558,"excerpt":40,"extension":41,"faqs":562,"flag":64,"heroImage":40,"howItWorks":571,"lastUpdated":143,"meta":576,"metaDescription":577,"metaTitle":578,"navigation":71,"otherTaxes":579,"pageType":263,"path":587,"relatedFormations":588,"relatedGuides":590,"seo":591,"stem":592,"summaryCards":593,"taxBracketSections":604,"taxBrackets":605,"taxRates":606,"taxSlug":154,"taxType":153,"visas":615,"watchOut":616,"__hash__":620},"taxes\u002Fcountry\u002Funited-kingdom\u002Fwealth-tax.md","Wealth tax in United Kingdom",[551,114,113,552,553],"High-net-worth individuals","Family offices","Trustees",{"type":17,"value":555,"toc":559},[556],[20,557,558],{},"The UK does not charge a general wealth tax, but that does not make it a light-tax environment for assets. Most planning is about avoiding the wrong wrapper, not about escaping a wealth-tax return that does not exist.",{"title":33,"searchDepth":34,"depth":34,"links":560},[],{"region":124,"currency":125,"taxTreaties":126,"euBlacklist":127,"fatfStatus":128},[563,565,568],{"question":134,"answer":564},"No. The UK does not have a general annual net wealth tax on individuals.",{"question":566,"answer":567},"What taxes hit wealth instead?","The main substitutes are inheritance tax, capital gains tax, ATED for certain enveloped homes, stamp duty on some property purchases and council tax on residential property.",{"question":569,"answer":570},"Is company ownership a wealth-tax solution?","Not automatically. Putting assets in a company can trigger ATED, corporation tax, dividend tax and other rules, so the wrapper matters as much as the headline rate.",[572,573,575],"The UK does not levy a broad annual tax on net wealth. That is why most UK tax summaries list net wealth or worth tax as not applicable.",{"Wealth planning in the UK is really a mix of other taxes":574},"inheritance tax on death and some lifetime transfers, capital gains tax on disposals, Annual Tax on Enveloped Dwellings for certain companies that own high-value UK homes, and property taxes such as SDLT and council tax.","For many owners the key question is not whether there is a wealth tax, but whether assets should sit personally, in a company, in a trust or inside a relief-eligible structure.",{},"United Kingdom wealth tax guide for 2026. The UK has no general annual net wealth tax, but inheritance tax, capital gains tax, ATED and property taxes still matter.","United Kingdom wealth tax: does the UK have one? (2026)",[580,581,582,583,584,585,586],{"title":149,"slug":150,"icon":151},{"title":102,"slug":157,"icon":158},{"title":96,"slug":160,"icon":161},{"title":92,"slug":163,"icon":164},{"title":166,"slug":167,"icon":168},{"title":170,"slug":171,"icon":172},{"title":174,"slug":175,"icon":176},"\u002Fcountry\u002Funited-kingdom\u002Fwealth-tax",[589],{"title":181,"path":182,"flag":64},[],{"title":549,"description":558},"country\u002Funited-kingdom\u002Fwealth-tax",[594,596,598,600],{"label":153,"value":191,"note":595},"No general net wealth tax",{"label":102,"value":207,"note":597},"Estates and gifts",{"label":96,"value":197,"note":599},"On disposals",{"label":601,"value":602,"note":603},"ATED","GBP 500k+","Enveloped dwellings",[],[],[607,610,611,612],{"label":608,"value":191,"badge":609},"Net wealth tax","None",{"label":102,"value":207},{"label":96,"value":197},{"label":613,"value":614},"ATED scope","GBP 500,000+",[],[617,618,619],"A zero wealth-tax rate does not mean low asset taxation. UK residents can still face IHT, CGT and property-related taxes that are economically similar to wealth taxation.","ATED mainly affects companies and other non-natural persons that own UK residential property above GBP 500,000, with reliefs for genuine commercial use.","The UK moved inheritance-tax residence rules away from domicile from 6 April 2025, so cross-border wealth planning needs residence-based advice.","BXkUg182It8d34ZY7hbPBNKQoK4AiKWt6iEaOmWOeLg",{"id":622,"title":623,"bestFor":624,"body":627,"country":36,"countryFacts":634,"countrySlug":37,"description":631,"excerpt":40,"extension":41,"faqs":635,"flag":64,"heroImage":40,"howItWorks":645,"lastUpdated":143,"meta":649,"metaDescription":650,"metaTitle":651,"navigation":71,"otherTaxes":652,"pageType":263,"path":660,"relatedFormations":661,"relatedGuides":663,"seo":664,"stem":665,"summaryCards":666,"taxBracketSections":681,"taxBrackets":682,"taxRates":683,"taxSlug":157,"taxType":102,"visas":691,"watchOut":692,"__hash__":696},"taxes\u002Fcountry\u002Funited-kingdom\u002Finheritance-tax.md","Inheritance tax in United Kingdom",[625,114,626,553,115],"Estate planners","Family businesses",{"type":17,"value":628,"toc":632},[629],[20,630,631],{},"UK inheritance tax is one of the biggest planning points for property owners, family businesses and international families. The current rules depend on thresholds, spousal transfers, lifetime gifts and residence status.",{"title":33,"searchDepth":34,"depth":34,"links":633},[],{"region":124,"currency":125,"taxTreaties":126,"euBlacklist":127,"fatfStatus":128},[636,639,642],{"question":637,"answer":638},"What is the UK inheritance tax rate?","The standard rate is 40% on the part of the estate above the available threshold.",{"question":640,"answer":641},"How much can I leave tax-free?","The main nil-rate band is GBP 325,000. A further residence nil-rate band of up to GBP 175,000 may apply if a qualifying home passes to direct descendants.",{"question":643,"answer":644},"Do gifts avoid inheritance tax?","Not always. Many gifts are potentially exempt transfers and become taxable if the donor dies within seven years. Transfers into most trusts can be immediately chargeable.",[646,647,648],"Inheritance Tax is charged on the value of a person’s estate on death, and on some lifetime transfers. The standard rate is 40% on the part of the estate above the available threshold.","The nil-rate band is GBP 325,000 and the residence nil-rate band can add up to GBP 175,000 when a qualifying home is left to direct descendants. Unused allowances can usually transfer to a surviving spouse or civil partner.","Lifetime gifts can become taxable if the donor dies within seven years. From 6 April 2025, domicile was replaced by long-term UK residence for IHT purposes, which matters for overseas assets and trusts.",{},"United Kingdom inheritance tax guide for 2026. See the 40% rate, GBP 325,000 nil-rate band, GBP 175,000 residence nil-rate band, seven-year gift rules and the 2025 residence changes.","United Kingdom inheritance tax: thresholds, gifts and residence rules (2026)",[653,654,655,656,657,658,659],{"title":149,"slug":150,"icon":151},{"title":153,"slug":154,"icon":155},{"title":96,"slug":160,"icon":161},{"title":92,"slug":163,"icon":164},{"title":166,"slug":167,"icon":168},{"title":170,"slug":171,"icon":172},{"title":174,"slug":175,"icon":176},"\u002Fcountry\u002Funited-kingdom\u002Finheritance-tax",[662],{"title":181,"path":182,"flag":64},[],{"title":623,"description":631},"country\u002Funited-kingdom\u002Finheritance-tax",[667,670,674,678],{"label":668,"value":207,"note":669},"Inheritance tax rate","On taxable estate value",{"label":671,"value":672,"note":673},"Nil-rate band","GBP 325,000","Frozen through 2030\u002F31",{"label":675,"value":676,"note":677},"Residence nil-rate band","GBP 175,000","For direct descendants",{"label":679,"value":191,"note":680},"Spouse exemption","Usually exempt",[],[],[684,686,687,688],{"label":685,"value":207},"Standard inheritance tax",{"label":671,"value":672},{"label":675,"value":676},{"label":689,"value":690},"Lifetime gifts","Potentially 0% to 40%",[],[693,694,695],"The nil-rate band, residence nil-rate band and taper threshold are frozen through 2030\u002F31.","From Budget 2025, the combined 100% Agricultural Property Relief and Business Property Relief allowance is also frozen at GBP 1 million for 2030\u002F31.","The UK long-term residence rules now matter more than domicile for many cross-border estates.","piN4KL5VliEvgactLYlHiO2y37kqckbeMkRbSWz_7Gg",{"index":698,"details":787},{"id":699,"title":700,"bestFor":701,"body":704,"country":38,"countryFacts":711,"countrySlug":39,"description":708,"excerpt":40,"extension":41,"faqs":716,"flag":65,"heroImage":40,"howItWorks":728,"lastUpdated":734,"meta":735,"metaDescription":736,"metaTitle":737,"navigation":71,"otherTaxes":738,"pageType":177,"path":745,"relatedFormations":746,"relatedGuides":747,"seo":748,"stem":749,"summaryCards":750,"taxBracketSections":767,"taxBrackets":768,"taxRates":769,"taxSlug":40,"taxType":40,"visas":779,"watchOut":780,"__hash__":786},"taxes\u002Fcountry\u002Fnew-zealand\u002Findex.md","Taxes in New Zealand",[111,115,702,703,114],"Operating companies","Families",{"type":17,"value":705,"toc":709},[706],[20,707,708],{},"New Zealand is a residence-based tax system with progressive personal rates, a flat company rate and a broad GST. Its most distinctive feature is the absence of a general capital-gains, wealth or inheritance tax—but property and investment classification rules still create meaningful tax exposure.",{"title":33,"searchDepth":34,"depth":34,"links":710},[],{"region":712,"currency":713,"taxTreaties":714,"euBlacklist":715,"fatfStatus":128},"Oceania","NZD","Extensive","N\u002FA",[717,720,723,725],{"question":718,"answer":719},"Is New Zealand a high-tax country?","It is a medium-to-high tax country for employees and high earners. The top personal rate is 39% before the ACC earners' levy, while companies generally pay 28% and GST is 15%.",{"question":721,"answer":722},"Does New Zealand tax worldwide income?","Generally yes for New Zealand tax residents. A transitional-resident exemption can shelter much overseas investment income for around four years for eligible new or returning residents.",{"question":56,"answer":724},"There is no broad standalone capital-gains tax, but some gains are taxed as income under property, trading, financial-arrangement and other revenue-account rules.",{"question":726,"answer":727},"Does New Zealand have wealth or inheritance tax?","New Zealand has no general annual net wealth tax and no current inheritance or estate duty. Income from inherited assets and taxable gains on later sales can still be taxed.",[729,730,731,732,733],"New Zealand tax residents are generally taxed on worldwide income, whether or not overseas income is brought into New Zealand. New migrants and returning residents may qualify for a transitional-resident exemption on much overseas investment income for about four years.","Personal income tax is progressive from 10.5% to 39% for income earned from 1 April 2025. Employees also usually pay the ACC earners' levy through PAYE; for 2026\u002F27 it is 1.75% on earnings up to NZD 156,641.","Most companies pay 28% income tax. New Zealand uses dividend imputation, so company tax can be represented by imputation credits when profits are distributed to resident shareholders.","New Zealand has no general capital-gains tax, but gains can be taxable as income when property was acquired with an intention to resell, under other land-sale rules, or under the two-year bright-line test for residential land.","The wider system includes 15% GST, PAYE, ACC levies, fringe benefit tax, employer superannuation contribution tax, foreign investment fund rules, excise duties and local-authority rates.","August 2026",{},"New Zealand tax overview for residents, expats, founders and investors. Compare 10.5%-39% income tax, 28% company tax, GST, property gains, FIF and inheritance rules.","Taxes in New Zealand: income, company, property and dividends (2026)",[739,740,741,742,743,744],{"title":149,"slug":150,"icon":151},{"title":153,"slug":154,"icon":155},{"title":102,"slug":157,"icon":158},{"title":96,"slug":160,"icon":161},{"title":92,"slug":163,"icon":164},{"title":166,"slug":167,"icon":168},"\u002Fcountry\u002Fnew-zealand",[],[],{"title":700,"description":708},"country\u002Fnew-zealand\u002Findex",[751,754,755,758,761,764],{"label":149,"value":752,"note":753},"10.5% - 39%","Resident rates from 1 April 2025",{"label":153,"value":191,"note":595},{"label":92,"value":756,"note":757},"28%","Most companies",{"label":96,"value":759,"note":760},"No broad CGT","Property and revenue-account rules apply",{"label":166,"value":762,"note":763},"Marginal + imputation","33% RWT is common",{"label":765,"value":46,"note":766},"GST","Broad-based goods and services tax",[],[],[770,772,773,774,776,777,778],{"label":88,"value":752,"badge":771},"From 1 April 2025",{"label":153,"value":191},{"label":102,"value":191},{"label":96,"value":775},"No broad standalone tax",{"label":92,"value":756},{"label":166,"value":762},{"label":765,"value":46},[],[781,782,783,784,785],"New Zealand does not have a tax-free personal allowance. The first dollar of ordinary income is within the 10.5% band, although credits and deductions can affect the final result.","No broad CGT does not make every investment gain tax-free. Property intention, land-trading, share-trading and other revenue-account rules can turn a gain into taxable income.","A New Zealand resident can be taxed on overseas investments through the FIF regime even when no dividend or sale proceeds were received. Individuals generally have a NZD 50,000 cost threshold for many FIF interests.","The ACC earners' levy is separate from income tax, while KiwiSaver deductions and employer contributions affect payroll cashflow.","GST registration is generally required when taxable-activity turnover reaches NZD 60,000 in the relevant 12-month period, or when GST is added to prices.","5ZzHa8P_VV32SJrJSuQWluR334kKwUlO1WIbe1d89Is",{"income-tax":788,"corporate-tax":882,"capital-gains-tax":956,"dividend-tax":1037,"wealth-tax":1119,"inheritance-tax":1194},{"id":789,"title":790,"bestFor":791,"body":793,"country":38,"countryFacts":800,"countrySlug":39,"description":797,"excerpt":40,"extension":41,"faqs":801,"flag":65,"heroImage":40,"howItWorks":811,"lastUpdated":734,"meta":816,"metaDescription":817,"metaTitle":818,"navigation":71,"otherTaxes":819,"pageType":263,"path":825,"relatedFormations":826,"relatedGuides":827,"seo":828,"stem":829,"summaryCards":830,"taxBracketSections":846,"taxBrackets":847,"taxRates":859,"taxSlug":150,"taxType":149,"visas":875,"watchOut":876,"__hash__":881},"taxes\u002Fcountry\u002Fnew-zealand\u002Fincome-tax.md","Income tax in New Zealand",[111,115,228,113,792],"High earners",{"type":17,"value":794,"toc":798},[795],[20,796,797],{},"New Zealand’s personal tax schedule is straightforward on paper: five progressive bands and no general tax-free threshold. The practical result depends on residence, foreign income, PAYE, ACC and whether investment income falls under special regimes.",{"title":33,"searchDepth":34,"depth":34,"links":799},[],{"region":712,"currency":713,"taxTreaties":714,"euBlacklist":715,"fatfStatus":128},[802,805,808],{"question":803,"answer":804},"What is the top income-tax rate in New Zealand?","The top individual rate is 39% on income above NZD 180,000. Employees may also pay the ACC earners' levy on earnings up to the annual cap.",{"question":806,"answer":807},"Do expats pay New Zealand income tax?","New Zealand tax residents generally pay on worldwide income, while non-residents are generally taxed on New Zealand-source income. Residence depends on facts such as a permanent place of abode and days present.",{"question":809,"answer":810},"Is there a tax-free allowance in New Zealand?","No general tax-free personal allowance applies. Income is taxed from the first dollar at 10.5%, subject to credits and specific rules.",[812,813,814,815],"New Zealand tax residents generally pay income tax on worldwide income. Non-residents are generally taxed on New Zealand-source income, subject to the source rules and any double tax treaty.","For income from 1 April 2025, the individual rates are 10.5% up to NZD 15,600, 17.5% to NZD 53,500, 30% to NZD 78,100, 33% to NZD 180,000 and 39% above NZD 180,000. These bands apply in the 2026\u002F27 tax year.","Employees usually pay through PAYE. The ACC earners' levy is normally deducted alongside PAYE and is 1.75% for 2026\u002F27 on earnings up to NZD 156,641. Self-employed people generally pay provisional tax and ACC levies directly.","Interest, dividends, rental income, foreign income and taxable property gains may require an end-of-year assessment. Eligible new migrants and returning residents can receive a transitional-resident exemption on much overseas investment income for about four years.",{},"New Zealand income-tax guide for residents and expats. See 2026\u002F27 bands from 10.5% to 39%, PAYE, ACC earners' levy and transitional-resident rules.","New Zealand income tax rates and brackets (2026\u002F27)",[820,821,822,823,824],{"title":153,"slug":154,"icon":155},{"title":102,"slug":157,"icon":158},{"title":96,"slug":160,"icon":161},{"title":92,"slug":163,"icon":164},{"title":166,"slug":167,"icon":168},"\u002Fcountry\u002Fnew-zealand\u002Fincome-tax",[],[],{"title":790,"description":797},"country\u002Fnew-zealand\u002Fincome-tax",[831,835,839,842],{"label":832,"value":833,"note":834},"Lowest rate","10.5%","NZD 0 to NZD 15,600",{"label":836,"value":837,"note":838},"Middle rates","17.5% \u002F 30% \u002F 33%","Progressive bands",{"label":279,"value":840,"note":841},"39%","Above NZD 180,000",{"label":843,"value":844,"note":845},"ACC earners' levy","1.75%","2026\u002F27, capped at NZD 156,641",[],[848,849,852,855,858],{"band":834,"rate":833},{"band":850,"rate":851},"NZD 15,601 to NZD 53,500","17.5%",{"band":853,"rate":854},"NZD 53,501 to NZD 78,100","30%",{"band":856,"rate":857},"NZD 78,101 to NZD 180,000","33%",{"band":841,"rate":840},[860,863,866,869,872,873],{"label":861,"value":833,"badge":862},"First band","NZD 0 - 15,600",{"label":864,"value":851,"badge":865},"Second band","NZD 15,601 - 53,500",{"label":867,"value":854,"badge":868},"Third band","NZD 53,501 - 78,100",{"label":870,"value":857,"badge":871},"Fourth band","NZD 78,101 - 180,000",{"label":279,"value":840,"badge":841},{"label":843,"value":844,"note":874},"2026\u002F27 up to NZD 156,641",[],[877,878,879,880],"These are marginal rates, not a flat rate on all income. New Zealand has no general tax-free threshold, so the first band starts at 10.5%.","PAYE can include the ACC earners' levy, but the levy has its own earnings cap and is not the same thing as income tax.","The transitional-resident exemption is not a blanket exemption for every foreign receipt. Its eligibility, start date, end date and excluded income categories need checking.","Foreign shares and funds can fall within the FIF rules, which may tax deemed income before cash is received.","kSJrrAltPiVnUCMEgaGdMMQrNg3CJAs_jHsU_sY35KY",{"id":883,"title":884,"bestFor":885,"body":888,"country":38,"countryFacts":895,"countrySlug":39,"description":892,"excerpt":40,"extension":41,"faqs":896,"flag":65,"heroImage":40,"howItWorks":906,"lastUpdated":734,"meta":911,"metaDescription":912,"metaTitle":913,"navigation":71,"otherTaxes":914,"pageType":263,"path":920,"relatedFormations":921,"relatedGuides":922,"seo":923,"stem":924,"summaryCards":925,"taxBracketSections":937,"taxBrackets":938,"taxRates":939,"taxSlug":163,"taxType":92,"visas":949,"watchOut":950,"__hash__":955},"taxes\u002Fcountry\u002Fnew-zealand\u002Fcorporate-tax.md","Corporate tax in New Zealand",[112,702,886,325,887],"Professional services","Cross-border groups",{"type":17,"value":889,"toc":893},[890],[20,891,892],{},"New Zealand’s company tax rate is simple at 28%, but the system is not one-layered. Imputation, GST, payroll obligations and shareholder residence determine how much profit is ultimately taxed and where.",{"title":33,"searchDepth":34,"depth":34,"links":894},[],{"region":712,"currency":713,"taxTreaties":714,"euBlacklist":715,"fatfStatus":128},[897,900,903],{"question":898,"answer":899},"What is the company tax rate in New Zealand?","Most companies pay 28% income tax on taxable profits. Māori authorities generally use a separate 17.5% rate.",{"question":901,"answer":902},"Does New Zealand have a small-business company rate?","New Zealand generally uses the 28% company rate rather than a broad lower small-company rate. Business structures such as partnerships and look-through companies can produce different outcomes because income may be taxed at individual rates.",{"question":904,"answer":905},"How does New Zealand company tax interact with dividends?","Companies can attach imputation credits for tax already paid. Resident shareholders include the grossed-up dividend and claim the credit, with any remaining amount determined by their own tax rate.",[907,908,909,910],"Most New Zealand companies pay 28% income tax on taxable profits after allowable deductions and adjustments. Resident companies are generally within New Zealand's worldwide-income framework, while non-resident companies can be taxed on New Zealand-source income or a New Zealand permanent establishment.","New Zealand companies can attach imputation credits to dividends for income tax paid at company level. A fully imputed dividend can carry credits at a maximum 28:72 ratio, reflecting the 28% company rate.","Companies generally pay provisional tax after their first year and may have obligations for PAYE, fringe benefit tax, employer superannuation contribution tax and GST. GST is 15% on most taxable supplies, with input-tax credits for eligible business purchases.","International groups also need to consider transfer pricing, thin-capitalisation, CFC and interest-limitation rules, as well as New Zealand's participation in the OECD international tax framework.",{},"New Zealand corporate-tax guide for founders and companies. See the 28% rate, imputation credits, 15% GST, NZD 60,000 registration threshold and cross-border rules.","New Zealand corporate tax: 28% company rate and GST (2026)",[915,916,917,918,919],{"title":149,"slug":150,"icon":151},{"title":153,"slug":154,"icon":155},{"title":102,"slug":157,"icon":158},{"title":96,"slug":160,"icon":161},{"title":166,"slug":167,"icon":168},"\u002Fcountry\u002Fnew-zealand\u002Fcorporate-tax",[],[],{"title":884,"description":892},"country\u002Fnew-zealand\u002Fcorporate-tax",[926,928,931,933],{"label":927,"value":756,"note":757},"Standard company rate",{"label":929,"value":851,"note":930},"Māori authority rate","Special regime",{"label":765,"value":46,"note":932},"If registered",{"label":934,"value":935,"note":936},"GST threshold","NZD 60,000","Taxable-activity turnover test",[],[],[940,942,943,946,947],{"label":941,"value":756,"badge":757},"Standard company tax",{"label":929,"value":851},{"label":944,"value":945},"Maximum imputation ratio","28:72",{"label":765,"value":46},{"label":948,"value":935},"GST registration threshold",[],[951,952,953,954],"The 28% headline rate is not the complete cost of running a company. Payroll taxes, ACC, GST, FBT, accounting, provisional tax and shareholder extraction all affect the result.","A company is not automatically tax-resident only because its owners live in New Zealand. Incorporation, head office, management and control, and treaty rules can all matter.","Imputation credits reduce double taxation for resident shareholders but do not turn dividends into tax-free income. Higher-rate shareholders may owe top-up tax.","A company or trust that buys and sells property can fall within land-sale or bright-line rules, and anti-avoidance rules can apply to entity arrangements.","_hFPdNfzoZbje9aMkAbfGq2YtLipEu9Ex54OVBbEbyk",{"id":957,"title":958,"bestFor":959,"body":960,"country":38,"countryFacts":967,"countrySlug":39,"description":964,"excerpt":40,"extension":41,"faqs":968,"flag":65,"heroImage":40,"howItWorks":977,"lastUpdated":734,"meta":982,"metaDescription":983,"metaTitle":984,"navigation":71,"otherTaxes":985,"pageType":263,"path":991,"relatedFormations":992,"relatedGuides":993,"seo":994,"stem":995,"summaryCards":996,"taxBracketSections":1012,"taxBrackets":1013,"taxRates":1014,"taxSlug":160,"taxType":96,"visas":1029,"watchOut":1030,"__hash__":1036},"taxes\u002Fcountry\u002Fnew-zealand\u002Fcapital-gains-tax.md","Capital gains tax in New Zealand",[113,114,112,401,115],{"type":17,"value":961,"toc":965},[962],[20,963,964],{},"New Zealand’s capital-gains answer is classification-based rather than rate-based. Long-term capital ownership may avoid tax on a gain, but the facts surrounding property, trading intent, foreign funds and residence decide whether that result holds.",{"title":33,"searchDepth":34,"depth":34,"links":966},[],{"region":712,"currency":713,"taxTreaties":714,"euBlacklist":715,"fatfStatus":128},[969,971,974],{"question":56,"answer":970},"New Zealand has no broad standalone CGT, but it taxes some gains as income under property, trading, financial-arrangement and other revenue-account rules.",{"question":972,"answer":973},"Is the sale of a New Zealand home tax-free?","Often, but not automatically. The main-home exclusion has use, area and pattern-of-sale conditions, and other property rules can still apply.",{"question":975,"answer":976},"Are share gains tax-free in New Zealand?","Not always. Shares bought for resale or traded as a business can produce taxable income, and foreign shares can fall under the FIF regime.",[978,979,980,981],"New Zealand does not impose a broad standalone capital-gains tax on every investment sale. Instead, the Income Tax Act taxes gains where the asset is held on revenue account, was acquired with an intention or purpose of resale, arises from a trading business, or falls under a specific regime.","For residential property sold on or after 1 July 2024, the bright-line test generally asks whether the bright-line end date is within two years of the start date. A taxable gain is generally treated as income, subject to exclusions and rollover relief.","The main-home exclusion can apply when the property was genuinely used as the owner's main home and the statutory area and use conditions are met. It does not protect regular patterns of buying and selling or every mixed-use property.","Listed shares, crypto and other assets can still generate taxable income when acquired for resale or traded as a business. New Zealand residents may also be taxed annually under the FIF rules on many foreign shares and funds, even without a disposal.",{},"New Zealand capital-gains guide for property owners and investors. See the no-broad-CGT position, two-year bright-line test, main-home exclusion and FIF rules.","New Zealand capital gains tax: bright-line property and FIF rules (2026)",[986,987,988,989,990],{"title":149,"slug":150,"icon":151},{"title":153,"slug":154,"icon":155},{"title":102,"slug":157,"icon":158},{"title":92,"slug":163,"icon":164},{"title":166,"slug":167,"icon":168},"\u002Fcountry\u002Fnew-zealand\u002Fcapital-gains-tax",[],[],{"title":958,"description":964},"country\u002Fnew-zealand\u002Fcapital-gains-tax",[997,1000,1004,1008],{"label":998,"value":191,"note":999},"General CGT","Gains are classified under income-tax rules",{"label":1001,"value":1002,"note":1003},"Bright-line period","2 years","Residential land sold on or after 1 July 2024",{"label":1005,"value":1006,"note":1007},"Main-home exclusion","Often available","Conditions and limits apply",{"label":1009,"value":1010,"note":1011},"FIF investments","Special rules","Often deemed income rather than actual gains",[],[],[1015,1019,1022,1024,1026],{"label":1016,"value":191,"badge":1017,"note":1018},"General personal CGT","Classification-based","No broad standalone tax; taxable gains can still be income.",{"label":1020,"value":752,"note":1021},"Taxable property gains","Individual marginal rates",{"label":1001,"value":1002,"note":1023},"Property sold on or after 1 July 2024",{"label":1005,"value":1025},"Available if conditions are met",{"label":1027,"value":1028},"FIF method","Deemed-income rules",[],[1031,1032,1033,1034,1035],"Saying that New Zealand has no CGT is too broad for property investors. Intention, association, development, dealing and bright-line rules can all make a gain taxable.","The two-year bright-line test is not the only property rule. A sale outside the bright-line period can still be taxable if another land-sale provision applies.","The main-home exclusion requires actual use and has limits for area, non-main-home periods and repeated main-home transactions.","Foreign shares may be subject to FIF taxation before a sale. The NZD 50,000 threshold is a cost threshold for eligible individuals and trusts, not a blanket exemption for all foreign assets.","Property losses and gains can be subject to ring-fencing, associated-person and anti-avoidance rules, so the owner and financing structure matters.","nSpPOF3eh4FuxMnfIV6CXEX9kPGnEguOREnTSsTgyPE",{"id":1038,"title":1039,"bestFor":1040,"body":1043,"country":38,"countryFacts":1050,"countrySlug":39,"description":1047,"excerpt":40,"extension":41,"faqs":1051,"flag":65,"heroImage":40,"howItWorks":1061,"lastUpdated":734,"meta":1066,"metaDescription":1067,"metaTitle":1068,"navigation":71,"otherTaxes":1069,"pageType":263,"path":1075,"relatedFormations":1076,"relatedGuides":1077,"seo":1078,"stem":1079,"summaryCards":1080,"taxBracketSections":1096,"taxBrackets":1097,"taxRates":1098,"taxSlug":167,"taxType":166,"visas":1112,"watchOut":1113,"__hash__":1118},"taxes\u002Fcountry\u002Fnew-zealand\u002Fdividend-tax.md","Dividend tax in New Zealand",[112,113,1041,325,1042],"Retirees","Cross-border shareholders",{"type":17,"value":1044,"toc":1048},[1045],[20,1046,1047],{},"New Zealand uses an imputation system rather than a simple dividend exemption. The company tax credit matters, but the shareholder's residence, marginal rate and the dividend's imputation level determine the final outcome.",{"title":33,"searchDepth":34,"depth":34,"links":1049},[],{"region":712,"currency":713,"taxTreaties":714,"euBlacklist":715,"fatfStatus":128},[1052,1055,1058],{"question":1053,"answer":1054},"How are dividends taxed in New Zealand?","Residents generally include dividends and attached imputation credits in income and are taxed at marginal rates. RWT is commonly deducted at 33% of the gross dividend, reduced by credits.",{"question":1056,"answer":1057},"What is a New Zealand imputation credit?","It represents New Zealand income tax already paid by the company on the profit being distributed. The resident shareholder uses it to reduce the tax on the grossed-up dividend.",{"question":1059,"answer":1060},"Do non-residents pay New Zealand dividend tax?","Usually through NRWT, often at 30% outside treaty or special rules. Treaty rates and fully imputed or substantial non-portfolio dividends can produce lower or zero withholding in defined cases.",[1062,1063,1064,1065],"A New Zealand resident generally includes dividends from New Zealand and overseas companies in taxable income. The shareholder's marginal tax rate applies to the grossed-up dividend, with eligible imputation credits for New Zealand company tax already paid.","New Zealand companies can attach imputation credits at a maximum 28:72 ratio. Resident withholding tax on dividends is generally calculated at 33% of the gross dividend, reduced by attached imputation credits and other relevant credits.","The imputation credit prevents the same New Zealand company profit from being taxed twice in full, but it is not a refundable dividend exemption. A shareholder whose personal rate exceeds the company rate may owe additional tax.","Non-resident shareholders are subject to NRWT rules rather than resident RWT. The domestic rate is commonly 30% for dividends outside a treaty or special imputation relief; treaty-country and fully imputed outcomes can be lower, including 15% or 0% in specific cases.",{},"New Zealand dividend-tax guide for founders and investors. See 33% RWT, 28:72 imputation credits, resident marginal rates and non-resident treaty withholding.","New Zealand dividend tax: imputation credits and NRWT (2026)",[1070,1071,1072,1073,1074],{"title":149,"slug":150,"icon":151},{"title":153,"slug":154,"icon":155},{"title":102,"slug":157,"icon":158},{"title":96,"slug":160,"icon":161},{"title":92,"slug":163,"icon":164},"\u002Fcountry\u002Fnew-zealand\u002Fdividend-tax",[],[],{"title":1039,"description":1047},"country\u002Fnew-zealand\u002Fdividend-tax",[1081,1085,1088,1092],{"label":1082,"value":1083,"note":1084},"Resident shareholder","Marginal rates","10.5% to 39%",{"label":1086,"value":857,"note":1087},"Dividend RWT","Applied to the gross dividend, reduced by credits",{"label":1089,"value":1090,"note":1091},"Imputation credits","Up to 28:72","Company tax credit ratio",{"label":1093,"value":1094,"note":1095},"Non-resident NRWT","Often 15% \u002F 30%","Dividend and treaty facts matter",[],[],[1099,1102,1105,1106,1108],{"label":1100,"value":752,"badge":1101},"Resident shareholder rate","Marginal rate",{"label":1103,"value":857,"note":1104},"Resident dividend RWT","Gross dividend before credit reduction",{"label":944,"value":945},{"label":1107,"value":854},"Non-treaty dividend NRWT",{"label":1109,"value":1110,"note":1111},"Fully imputed \u002F treaty outcomes","Often 0% - 15%","Facts and treaty provisions apply",[],[1114,1115,1116,1117],"The 33% RWT figure is a withholding mechanism, not necessarily the final tax rate. The final result depends on the shareholder's marginal rate and available credits.","Imputation credits cannot generally be used by a non-resident as if they were a resident's personal tax credit. NRWT, treaty limits and the dividend's imputation level need to be checked separately.","Foreign dividends received by a New Zealand resident can have foreign withholding tax, FIF and foreign tax-credit issues in addition to New Zealand income tax.","A company can distribute profits only after accounting for imputation balances, shareholder continuity, solvency and company-law requirements.","-hlQQrofhme7nKzTyR5UyIa72Om1F8Ve3M5zpDkvMrk",{"id":1120,"title":1121,"bestFor":1122,"body":1123,"country":38,"countryFacts":1130,"countrySlug":39,"description":1127,"excerpt":40,"extension":41,"faqs":1131,"flag":65,"heroImage":40,"howItWorks":1141,"lastUpdated":734,"meta":1146,"metaDescription":1147,"metaTitle":1148,"navigation":71,"otherTaxes":1149,"pageType":263,"path":1155,"relatedFormations":1156,"relatedGuides":1157,"seo":1158,"stem":1159,"summaryCards":1160,"taxBracketSections":1174,"taxBrackets":1175,"taxRates":1176,"taxSlug":154,"taxType":153,"visas":1187,"watchOut":1188,"__hash__":1193},"taxes\u002Fcountry\u002Fnew-zealand\u002Fwealth-tax.md","Wealth tax in New Zealand",[113,703,112,114,115],{"type":17,"value":1124,"toc":1128},[1125],[20,1126,1127],{},"New Zealand’s wealth-tax position is genuinely light at the ownership level: there is no general annual net-worth charge. The important qualification is that the system taxes many returns on wealth, and FIF can tax certain foreign investments on a deemed basis.",{"title":33,"searchDepth":34,"depth":34,"links":1129},[],{"region":712,"currency":713,"taxTreaties":714,"euBlacklist":715,"fatfStatus":128},[1132,1135,1138],{"question":1133,"answer":1134},"Does New Zealand have a wealth tax?","No. New Zealand does not currently impose a general annual net wealth tax.",{"question":1136,"answer":1137},"Are shares and foreign investments tax-free?","Not necessarily. Dividends, interest and taxable trading gains are taxed, and many foreign shares or funds fall under the FIF rules.",{"question":1139,"answer":1140},"Does New Zealand tax property ownership?","There is no general annual central property-wealth tax, but local-authority rates, rental-income tax, GST in some activities and taxable property-sale gains can apply.",[1142,1143,1144,1145],"New Zealand has no general annual tax on an individual's worldwide net wealth. Owning cash, listed shares, crypto or private-company interests does not by itself create a standalone wealth-tax charge.","New Zealand residents can still pay tax on returns from wealth. Interest and dividends are taxable, residential rents are income, and taxable gains may arise under property or trading rules.","The FIF rules are especially important for overseas shares and funds. Where the rules apply, a resident may calculate deemed income rather than waiting for a dividend or sale. Eligible individuals and trusts generally have a NZD 50,000 cost threshold for many FIF interests.","Property owners pay local-authority rates, and property transactions can involve legal, valuation and registration costs. New Zealand has no general land or stamp-duty regime equivalent to the broad property taxes used in some countries, but income-tax and GST rules can still apply to property activity.",{},"New Zealand wealth-tax guide for investors and property owners. See the 0% net wealth-tax position, FIF deemed income, council rates and asset-income rules.","New Zealand wealth tax: no net wealth tax, but FIF and property rules (2026)",[1150,1151,1152,1153,1154],{"title":149,"slug":150,"icon":151},{"title":102,"slug":157,"icon":158},{"title":96,"slug":160,"icon":161},{"title":92,"slug":163,"icon":164},{"title":166,"slug":167,"icon":168},"\u002Fcountry\u002Fnew-zealand\u002Fwealth-tax",[],[],{"title":1121,"description":1127},"country\u002Fnew-zealand\u002Fwealth-tax",[1161,1164,1168,1172],{"label":1162,"value":191,"note":1163},"General wealth tax","No annual net-wealth levy",{"label":1165,"value":1166,"note":1167},"FIF regime","Applies to some foreign assets","Deemed income can arise annually",{"label":1169,"value":1170,"note":1171},"Local-authority rates","Council-based","Property ownership cost",{"label":765,"value":46,"note":1173},"Consumption and taxable supplies",[],[],[1177,1179,1181,1183,1185],{"label":608,"value":191,"badge":1178},"No general levy",{"label":1180,"value":191},"Annual federal asset tax",{"label":1182,"value":1028},"FIF treatment",{"label":1169,"value":1184},"Council rules apply",{"label":1186,"value":46},"GST on taxable supplies",[],[1189,1190,1191,1192],"No wealth tax is not the same as no tax on wealth. The return on an asset can be taxable even when the asset's market value is not taxed.","FIF can tax a deemed return on foreign shares or funds without a cash distribution. The NZD 50,000 threshold is not a universal safe harbour for every investment or entity.","Trusts and estates are taxed on income, and close-company beneficiary rules can create a 39% trustee-rate issue in some structures.","Property can carry council rates, rental-income tax, GST issues for taxable activities and income tax on certain sales.","bg8ivrovFOKgMdkJn1q8xf1YWm_aqrFdjMQNYp4Otks",{"id":1195,"title":1196,"bestFor":1197,"body":1198,"country":38,"countryFacts":1205,"countrySlug":39,"description":1202,"excerpt":40,"extension":41,"faqs":1206,"flag":65,"heroImage":40,"howItWorks":1216,"lastUpdated":734,"meta":1221,"metaDescription":1222,"metaTitle":1223,"navigation":71,"otherTaxes":1224,"pageType":263,"path":1230,"relatedFormations":1231,"relatedGuides":1232,"seo":1233,"stem":1234,"summaryCards":1235,"taxBracketSections":1249,"taxBrackets":1250,"taxRates":1251,"taxSlug":157,"taxType":102,"visas":1264,"watchOut":1265,"__hash__":1270},"taxes\u002Fcountry\u002Fnew-zealand\u002Finheritance-tax.md","Inheritance tax in New Zealand",[703,115,113,402,1041],{"type":17,"value":1199,"toc":1203},[1200],[20,1201,1202],{},"New Zealand’s succession headline is straightforward: no current inheritance tax, estate duty or gift duty. The planning detail lies in estate income, inherited asset character, cross-border assets and the tax treatment of anything the beneficiary does next.",{"title":33,"searchDepth":34,"depth":34,"links":1204},[],{"region":712,"currency":713,"taxTreaties":714,"euBlacklist":715,"fatfStatus":128},[1207,1210,1213],{"question":1208,"answer":1209},"Does New Zealand have inheritance tax?","No. New Zealand does not currently impose a separate inheritance tax on a beneficiary receiving an inheritance.",{"question":1211,"answer":1212},"Is inherited property tax-free in New Zealand?","Receiving it is generally not taxed, but income earned from it and a later sale can be taxable if ordinary property or income-tax rules apply.",{"question":1214,"answer":1215},"Does New Zealand have gift tax?","Gift duty was abolished for dispositions made on or after 1 October 2011. Other taxes and anti-avoidance rules can still apply to a transfer.",[1217,1218,1219,1220],"New Zealand does not currently charge a separate inheritance tax to a beneficiary simply because they receive assets from a deceased person. Estate duty was abolished for deaths on or after 17 December 1992.","Gift duty was abolished for dispositions made on or after 1 October 2011. A gift can still have income-tax, property, relationship-property, creditor and anti-avoidance consequences depending on the facts.","An estate can pay income tax on income earned while assets are held by the estate. A beneficiary generally does not pay tax merely on receiving inherited property, but later rent, interest or a sale can be taxable under ordinary rules.","When inherited property is sold, the beneficiary can inherit the previous owner's tax character and intention in some cases. The bright-line test usually does not apply to a sale of inherited residential property, but other land-sale rules can still apply.",{},"New Zealand inheritance-tax guide for families and expats. See the 0% inheritance tax position, abolished estate and gift duties, estate income and property-sale rules.","New Zealand inheritance tax: no estate duty and 2026 caveats",[1225,1226,1227,1228,1229],{"title":149,"slug":150,"icon":151},{"title":153,"slug":154,"icon":155},{"title":96,"slug":160,"icon":161},{"title":92,"slug":163,"icon":164},{"title":166,"slug":167,"icon":168},"\u002Fcountry\u002Fnew-zealand\u002Finheritance-tax",[],[],{"title":1196,"description":1202},"country\u002Fnew-zealand\u002Finheritance-tax",[1236,1238,1242,1245],{"label":102,"value":191,"note":1237},"No current beneficiary tax",{"label":1239,"value":1240,"note":1241},"Estate duty","Abolished","For deaths on or after 17 December 1992",{"label":1243,"value":191,"note":1244},"Gift duty","Abolished for transfers from 1 October 2011",{"label":1246,"value":1247,"note":1248},"Later asset income","Taxable if applicable","Rent, interest and some gains",[],[],[1252,1255,1256,1258,1261],{"label":1253,"value":191,"badge":1254},"Inheritance \u002F estate tax","No current duty",{"label":1239,"value":1240},{"label":1243,"value":191,"note":1257},"Abolished from 1 October 2011",{"label":1259,"value":1260},"Estate income","Ordinary rates apply",{"label":1262,"value":1263},"Later property gains","Taxable if a land-sale rule applies",[],[1266,1267,1268,1269],"No inheritance tax does not make every estate administration step tax-free. Estate income, foreign-source income, property activity and later asset sales can all create tax.","A foreign heir or an estate with assets in another country may still face overseas inheritance, estate, probate or capital-gains taxes.","Inherited property can carry forward the deceased owner's intention or tax character. A beneficiary should not assume that a later property gain is automatically capital.","Trust distributions, family-company transfers and gifts can have tax and anti-avoidance consequences even though gift duty itself is abolished.","TY5s6wabYyBJZ60bT6bLDzyO2Wg1vFuOVBcTmJScO_8",1788594212364]