Do business in New Zealand. Without the mess.
New Zealand is consistently ranked among the world's easiest places to start and run a company. No capital gains tax on most assets, no stamp duty, and a digital Companies Office registration that completes in 1 to 3 business days. Commenda handles the resident director requirement and keeps you compliant from day one.
Trusted by global businesses
Why New Zealand
Why New Zealand is the cleanest entry point into Asia-Pacific
New Zealand has built a reputation as one of the world's most transparent, low-friction business jurisdictions. The Companies Office digital registration system processes incorporations in 1 to 3 business days. There is no capital gains tax on most assets and no stamp duty, which meaningfully reduces the cost of structuring and restructuring. The corporate tax rate is 28%, with a flat GST of 15% that applies above a registration threshold. At least one director must be ordinarily resident in New Zealand or Australia, a requirement Commenda satisfies through its nominee director service. The English common law system provides a familiar and reliable legal framework. For controllers building a holding or operating structure in Asia-Pacific, New Zealand's simplicity, stability, and tax profile make it one of the most undervalued jurisdictions in the region.
Explore New Zealand incorporation options- 28%Corporate tax rateFlat 28% corporate income tax on net taxable profits for all companies.
- 0%Capital gains taxNew Zealand does not impose capital gains tax on most asset disposals.
- 15%GST rateGoods and Services Tax at a flat 15%. One of the most straightforward GST regimes globally.
- 1-3Business days to incorporateDigital Companies Office registration is among the fastest in the world.
Product Suite
One platform.
Every jurisdiction. No gaps.
Built for finance teams running international operations without a dedicated compliance function. This is the infrastructure you should have had from day one.
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Entity Management
Formation, maintenance, and oversight for subsidiaries across 70+ countries.
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Global Indirect Tax
VAT, GST, and sales tax obligations tracked, filed, and confirmed.
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Transfer Pricing
Intercompany policy, documentation, and filing - built to OECD standards.
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Tax & Accounting
Consolidated financial reporting and local corporate tax filings. One audit trail.
Entity types
Choose the right structure for your business
Recommended
Limited Company
The New Zealand Limited Company is the standard structure for foreign investors and the default vehicle for operating businesses. It provides limited liability, 100% foreign ownership, and a fast digital registration process through the Companies Office (NZCO). At least one director must be ordinarily resident in New Zealand or Australia; Commenda's nominee director service satisfies this requirement.
Benefits
- Limited liability protects shareholders from company debts
- 100% foreign ownership permitted with no local equity partner
- Digital incorporation in 1 to 3 business days via the Companies Office
- No capital gains tax on most asset disposals
- No stamp duty on share transfers or property transactions in most cases
- English common law system with predictable commercial law
Key considerations
- At least one director must be ordinarily resident in New Zealand or Australia
- Annual Companies Office fee and confirmation statement required
- GST registration is mandatory once annual turnover exceeds NZD 60,000
- Financial statements must be filed if the company meets large company thresholds
How it works
From kickoff to open for business in New Zealand
Incorporating in a new country means unfamiliar filings, local requirements, and moving parts across multiple vendors.
We handle all of it so you don't have to.
Day 1
Onboarding
Your details submitted once. Entity name checked, documents collected, filings kicked off. No back-and-forth.
Days 1–3
Entity confirmed
Incorporation done. Formation documents, company number, and registered address live in your Commenda dashboard.
Week 1–2
Tax setup
Tax registrations filed, banking guidance underway. Compliance calendar set for your jurisdiction.
Week 2
Open for business
You're operational in a new market. Without a single trip to a government office.
G2 Reviews
Rated by the teams using it
Scores from finance and legal leads handling compliance globally.
Entity Management
#1 Ranked9.6/ 10Set up your entity and keep it in good standing. Filings, records, and renewals tracked in one place.
Corporate Tax & Compliance
Top Rated9.1/ 10Every tax deadline on one calendar. Corporate returns and statutory filings handled without the back-and-forth.
Sales Tax & VAT/GST
Commenda Leads9.4/ 10Register for VAT, GST, and sales tax in every country you operate in, and manage it all in one place.
New Zealand resources
Everything you need for your New Zealand operations
Detailed guides on tax, compliance, and business structure in New Zealand.
- Incorporation
How to Incorporate in New Zealand
Step-by-step guide to Companies Office digital registration, director requirements, and first-year compliance.
Read guide - Compliance
New Zealand Tax and GST Compliance
Corporate income tax, GST registration and filing, and Inland Revenue obligations for foreign-owned companies.
Read guide - Nominee Services
New Zealand Nominee Director Service
How Commenda's resident nominee director satisfies the Companies Act residency requirement.
Read guide - Banking
Opening a Business Bank Account in New Zealand
What New Zealand banks require from foreign-owned Limited Companies and how to streamline account opening.
Read guide
FAQ
Common questions
No. New Zealand does not impose a general capital gains tax on most asset disposals. Gains on the sale of shares, property (outside the bright-line test for residential property), and other investments are generally not taxable. There is also no stamp duty. This makes New Zealand a genuinely efficient jurisdiction for structuring and holding assets.
Yes. The Companies Act 1993 requires that at least one director of a New Zealand company be ordinarily resident in New Zealand or Australia. If you do not have a qualifying director available, Commenda provides a nominee director service. The nominee fulfills the statutory residency requirement while operational control of the company remains with the overseas owner.
The Companies Office digital registration system typically processes a new Limited Company in 1 to 3 business days. Once you have a company number, you can begin trading, open a bank account, and enter contracts. Commenda prepares the constitution, director consent forms, and shareholder register, then submits directly to the Companies Office.
New Zealand's corporate income tax rate is a flat 28% on net taxable profits. There are no lower tiers for small businesses at the corporate level. The tax year runs 1 April to 31 March, and companies file an annual income tax return with Inland Revenue. Provisional tax payments apply throughout the year for companies with tax liability above NZD 5,000.
GST registration is mandatory once your annual taxable turnover reaches or is expected to reach NZD 60,000. Below that threshold, registration is voluntary. The GST rate is 15% on most goods and services, and registered businesses must file GST returns monthly, bi-monthly, or every six months depending on their turnover level.
Yes. New Zealand places no general restriction on foreign ownership of a New Zealand Limited Company. Foreign individuals and corporations may hold 100% of the shares. Certain sensitive asset classes (rural land above thresholds, significant business assets in regulated sectors) require Overseas Investment Office (OIO) consent, but this applies to acquisitions of specific assets rather than to company formation itself.
Join hundreds of international businesses growing fast with Commenda
Tell us where you're expanding and we'll scope the requirements, handle the filing, and keep your entity compliant, usually within 24 hours of kickoff.
