Effective tax rates - Corporate tax statistics — Effective average in New Zealand
New Zealand: Effective tax rates - Corporate tax statistics — Effective average was 25.5 Percentage of taxable income in 2025. ▲ Rising
Effective tax rates - Corporate tax statistics — Effective average in New Zealand, 2017–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
The most recent figure for effective tax rates - corporate tax statistics — effective average in New Zealand is 25.5 Percentage of taxable income, measured in 2025.
Compared with earlier readings it is down 7.3% on the previous year and up 10.0% over ten years.
Over the whole period, effective tax rates - corporate tax statistics — effective average in New Zealand peaked at 27.62 Percentage of taxable income in 2023 and was at its lowest, 23.19 Percentage of taxable income, in 2017.
That places New Zealand 40th out of 99 countries with data for 2025, putting it in the middle of the range.
Effective tax rates - Corporate tax statistics — Effective average in New Zealand, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2017 | 23.19 Percentage of taxable income | — |
| 2018 | 23.49 Percentage of taxable income | +1.3% |
| 2019 | 23.96 Percentage of taxable income | +2.0% |
| 2020 | 24.68 Percentage of taxable income | +3.0% |
| 2021 | 25.65 Percentage of taxable income | +3.9% |
| 2022 | 26.88 Percentage of taxable income | +4.8% |
| 2023 | 27.62 Percentage of taxable income | +2.7% |
| 2024 | 27.52 Percentage of taxable income | -0.4% |
| 2025 | 25.5 Percentage of taxable income | -7.3% |
New Zealand compared with similar countries
- New Zealand's 25.5 Percentage of taxable income is above the median for high income countries, which is 21.64 Percentage of taxable income, 1.2× the median. (54 countries reporting)
- New Zealand's 25.5 Percentage of taxable income is below the median for East Asia & Pacific, which is 26.84 Percentage of taxable income, 95% of the median. (10 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | 23.55 Percentage of taxable income | 23.19 Percentage of taxable income | 23.96 Percentage of taxable income | 3 |
| 2020s | 26.31 Percentage of taxable income | 24.68 Percentage of taxable income | 27.62 Percentage of taxable income | 6 |
Countries ranked near New Zealand
- 37 Malta 26.5 Percentage of taxable income compare
- 38 Nicaragua 26.4 Percentage of taxable income compare
- 39 Denmark 25.96 Percentage of taxable income compare
- 41 Norway 25.15 Percentage of taxable income compare
- 42 Montserrat 24.99 Percentage of taxable income compare
- 43 Spain 24.87 Percentage of taxable income compare
More economy & growth data for New Zealand
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 1.71 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 2.37 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps 23.86 million BoP, current US$ (2025)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.0001 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net outflows (BoP, current US$), per capita 4.48 BoP, current US$ per person (2025)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 3.61 billion BoP, current US$ (2025)
- Foreign direct investment, net inflows (BoP, current US$), annual 104.98 % change on previous year (2025)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.0137 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net inflows (BoP, current US$), per capita 677.46 BoP, current US$ per person (2025)
- Total reserves (includes gold, current US$), annual growth rate 27.59 % change on previous year (2025)
Frequently asked questions
- What is effective tax rates - corporate tax statistics — effective average in New Zealand?
- Effective tax rates - corporate tax statistics — effective average in New Zealand was 25.5 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates - corporate tax statistics — effective average recorded in New Zealand?
- The highest recorded value was 27.62 Percentage of taxable income in 2023.
- What is the lowest effective tax rates - corporate tax statistics — effective average recorded in New Zealand?
- The lowest recorded value was 23.19 Percentage of taxable income in 2017.
- How does New Zealand rank for effective tax rates - corporate tax statistics — effective average?
- New Zealand ranks 40th out of 99 countries with data for 2025.
- Is effective tax rates - corporate tax statistics — effective average rising or falling in New Zealand?
- Over the last ten years it is up 10.0%. The long-run trend across the full record is rising.
- Where does this New Zealand data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Effective tax rates - Corporate tax statistics — Effective average tax rate. Statizoid updates them automatically from the source API.
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About this data
This table reports synthetic tax policy indicators calculated on the basis of a prospective, hypothetical investment project. Unlike backward-looking ETRs, they do not incorporate any information about firms' actual tax payments.The OECD methodology has been described in detail in the OECD Taxation Working Paper No. 38 (Hanappi, 2018). Further methodological information is available in the explanatory annex.