FACTSHEET #22 – CORPORATE ESTABLISHMENT IN NEW ZEALAND (NZ)

A standard NZ company is taxable at 30% of net income in NZ wherever the income is sourced from in the Worldwide and regardless of whether the shareholders are NZ residents or o shore residents.
Therefore unlike some other structures (like for example the NZ Foreign Trust) the company is not a tax haven, but will operate appropriately if the business is being conducted within NZ and income is therefore being sourced from within NZ.