New Zealand tax law does not include a capital gains tax. New Zealand has agreements banning double taxation with 24 countries, including the United States. The corporate tax rate is 33 percent for all companies, domestic and foreign. The personal tax rate for most foreign investors (from the combined effects of New Zealand's nonresident withholding tax and company tax) also is 33 percent, although the maximum personal tax rate is 39 percent.

Under legislation passed in 1995, foreign firms and investors were granted national treatment on corporate taxes; transfer-pricing rules were aligned so that New Zealand adheres to Organization for Economic Cooperation and Development (OECD) practices; and, thin capitalization regulations were tightened to discourage foreign companies from using excessive debt to avoid New Zealand taxes. The rules offer foreign investors greater transparency and predictability.

Resources

The Overseas Investment Office administers the New Zealand Government's foreign investment policies. The core work of the Office is to assess applications for consent from foreigners who intend making substantial investments in New Zealand.

Investment New Zealand, the government’s investment promotion agency, works with offshore investors to facilitate investment in New Zealand.

New Zealand Trade and Enterprise is the New Zealand Government's national economic development agency. It provides a range of services, including Market New Zealand, the Escalator Service, and biz.org to help New Zealand businesses achieve success at home and overseas.

MarketNewZealand.com is New Zealand's gateway to international trade, provided by New Zealand Trade and Enterprise to connect New Zealand exporters and overseas buyers.

The Ministry of Foreign Affairs and Trade focuses on New Zealand's international relations, including trade policy. Its web site includes a list of diplomatic posts around the world.

The Ministry of Economic Development focuses on sustainable economic development. Its web site provides information about all aspects of New Zealand’s economic development policies including the legal framework, regulation of specific markets, policy-making and implementation.

New Zealand’s Immigration Service manages an Investor residence category that recognises the potential contribution international investors make to building a strong and vibrant New Zealand.

The NZVCA's mission is to develop a world-best venture capital and private equity environment for the benefit of investors and entrepreneurs in New Zealand.

EDANZ is the national representative body promoting the interests of independent economic development agencies and economic development units within city and district councils.

The New Zealand Government portal provides a convenient single entry-point on the internet to all agencies of central and local government. The portal includes an overview of government services and provides links to agency web sites.

The Overseas Investment Commission administers the New Zealand Government's foreign investment policies. The Commission's core role is to assess applications from foreigners who wishing to make substantial investments in New Zealand.