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New Zealand · Corporate tax rate

New Zealand Corporate tax rate

Source: OECD (via DBnomics). · updated 2025-12-31

Latest · 202528%
Previous · 202428%
Highest · 200033%
Lowest · 201128%

New Zealand's corporate tax rate stands at 28% as of 2025-12-31, up from 28% in 2024. Historical data runs from 2000 to 2025 (26 observations).

Recent trend

In 2025, New Zealand's corporate tax rate was 28%, unchanged from 28% in 2024.

In 2024, New Zealand's corporate tax rate was 28%, unchanged from 28% in 2023.

In 2023, New Zealand's corporate tax rate was 28%, unchanged from 28% in 2022.

In 2022, New Zealand's corporate tax rate was 28%, unchanged from 28% in 2021.

In 2021, New Zealand's corporate tax rate was 28%, unchanged from 28% in 2020.

New Zealand Corporate tax rate — historical data

YearValueChange
202528%+0%
202428%+0%
202328%+0%
202228%+0%
202128%+0%
202028%+0%
201928%+0%
201828%+0%
201728%+0%
201628%+0%
201528%+0%
201428%+0%
201328%+0%
201228%+0%
201128%-2%
201030%+0%
200930%+0%
200830%-3%
200733%+0%
200633%+0%
200533%+0%
200433%+0%
200333%+0%
200233%+0%
200133%+0%
200033%

Source: OECD (via DBnomics). · Download this series as CSV — free, attribution required (CC BY 4.0).

More New Zealand data

Frequently asked questions

What is New Zealand's corporate tax rate?

New Zealand's corporate tax rate is 28% as of 2025-12-31, compared with 28% in 2024. Source: OECD (via DBnomics).

What was the highest corporate tax rate in New Zealand?

The highest recorded value is 33% (2000); the lowest is 28% (2011), across data from 2000 to 2025.

Where does this data come from?

Source: OECD (via DBnomics). Figures are republished with attribution and updated as the source releases new observations.