A non-resident contractor’s tax (NRCT) applies to contract payments to non-residents in relation to certain contract activities undertaken in New Zealand, at a rate of 15% (or 45% for individuals and 20% for companies if the relevant documents are not provided).
|New Zealand||OECD||United States||Germany|
|Number of Payments of Taxes per Year||7.0||10.1||10.6||9.0|
|Time Taken For Administrative Formalities (Hours)||140.0||163.6||175.0||218.0|
|Total Share of Taxes (% of Profit)||34.6||41.6||36.6||48.8|
Source: Doing Business - Latest available data.
|Individual Income Tax||Progressive Rates|
|Up to NZD 14,000||10.5%|
|NZD 14,001 to 48,000||17.5%|
|NZD 48,001 to 70,000||30%|
|NZD 70,001 to 180,000||33%|
|NZD 180,000 and above||39%|
For further details consult the IRD website.
|Type of property and law||Validity||International Agreements Signed|
Patents Act 1953 No 64 (as at 01 August 2008) and Patents Regulations 1954 (SR 1954/211) (as at 03 September 2007).
Decisions of the Commissioner since 1953 are published at www.iponz.govt.nz
Patent Cooperation Treaty (PCT)
Trade Marks Act 2002
|10 years renewable for 12 month|
In New Zealand, the Designs Act 1953 governs the administration of rights to a design. It is accompanied by the Design Regulations 1954
WIPO Copyright Treaty
Copyright Act 1994.
For more information go to this website.
|Over 50 Years|
|New Years Day||January 1|
|Day after New Year’s Day||January 2|
|Waitangi Day (New Zealand National Day)||February 6|
|Anzac Day||April 25|
|Queen’s Birthday (Observed)||First Monday in June|
|Labor Day||Fourth Monday in October|
|Christmas Day||December 25|
|Boxing Day||December 26|
|Provincial Anniversary Day||Dates vary from province to province|
|End of year||Usually 1 week around New Year|
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Latest Update: September 2023