Effective tax rates for income based tax incentives - Corporate tax in New Zealand
New Zealand: Effective tax rates for income based tax incentives - Corporate tax was 24.44 Percentage of taxable income in 2025. ▼ Falling
Effective tax rates for income based tax incentives - Corporate tax in New Zealand, 2000–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
New Zealand recorded 24.44 Percentage of taxable income for effective tax rates for income based tax incentives - corporate tax in 2025. That is the lowest value across all 26 years on record.
That represents a change of unchanged over ten years.
Over the whole period, effective tax rates for income based tax incentives - corporate tax in New Zealand peaked at 28.8 Percentage of taxable income in 2000 and was at its lowest, 24.44 Percentage of taxable income, in 2011.
That places New Zealand 16th out of 41 countries with data for 2025, putting it in the middle of the range.
The long-run direction has been consistently falling across the 26 years of available data.
Effective tax rates for income based tax incentives - Corporate tax in New Zealand, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 28.8 Percentage of taxable income | — |
| 2001 | 28.8 Percentage of taxable income | +0.0% |
| 2002 | 28.8 Percentage of taxable income | +0.0% |
| 2003 | 28.8 Percentage of taxable income | +0.0% |
| 2004 | 28.8 Percentage of taxable income | +0.0% |
| 2005 | 28.8 Percentage of taxable income | +0.0% |
| 2006 | 28.8 Percentage of taxable income | +0.0% |
| 2007 | 28.8 Percentage of taxable income | +0.0% |
| 2008 | 26.18 Percentage of taxable income | -9.1% |
| 2009 | 26.18 Percentage of taxable income | +0.0% |
| 2010 | 26.18 Percentage of taxable income | +0.0% |
| 2011 | 24.44 Percentage of taxable income | -6.6% |
| 2012 | 24.44 Percentage of taxable income | +0.0% |
| 2013 | 24.44 Percentage of taxable income | +0.0% |
| 2014 | 24.44 Percentage of taxable income | +0.0% |
| 2015 | 24.44 Percentage of taxable income | +0.0% |
| 2016 | 24.44 Percentage of taxable income | +0.0% |
| 2017 | 24.44 Percentage of taxable income | +0.0% |
| 2018 | 24.44 Percentage of taxable income | +0.0% |
| 2019 | 24.44 Percentage of taxable income | +0.0% |
| 2020 | 24.44 Percentage of taxable income | +0.0% |
| 2021 | 24.44 Percentage of taxable income | +0.0% |
| 2022 | 24.44 Percentage of taxable income | +0.0% |
| 2023 | 24.44 Percentage of taxable income | +0.0% |
| 2024 | 24.44 Percentage of taxable income | +0.0% |
| 2025 | 24.44 Percentage of taxable income | +0.0% |
New Zealand compared with similar countries
- New Zealand's 24.44 Percentage of taxable income is above the median for high income countries, which is 19.2 Percentage of taxable income, 1.3× the median. (33 countries reporting)
- New Zealand's 24.44 Percentage of taxable income is above the median for East Asia & Pacific, which is 24.44 Percentage of taxable income, 1.0× the median. (5 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 28.28 Percentage of taxable income | 26.18 Percentage of taxable income | 28.8 Percentage of taxable income | 10 |
| 2010s | 24.61 Percentage of taxable income | 24.44 Percentage of taxable income | 26.18 Percentage of taxable income | 10 |
| 2020s | 24.44 Percentage of taxable income | 24.44 Percentage of taxable income | 24.44 Percentage of taxable income | 6 |
Countries ranked near New Zealand
- 13 Japan 26.16 Percentage of taxable income compare
- 14 Netherlands 25.84 Percentage of taxable income compare
- 15 Peru 25.75 Percentage of taxable income compare
- 17 Italy 24.27 Percentage of taxable income compare
- 18 Luxembourg 23.64 Percentage of taxable income compare
- 19 Chile 23.57 Percentage of taxable income compare
- 19 South Africa 23.57 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 for income based tax incentives - corporate tax in New Zealand?
- Effective tax rates for income based tax incentives - corporate tax in New Zealand was 24.44 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates for income based tax incentives - corporate tax recorded in New Zealand?
- The highest recorded value was 28.8 Percentage of taxable income in 2000.
- What is the lowest effective tax rates for income based tax incentives - corporate tax recorded in New Zealand?
- The lowest recorded value was 24.44 Percentage of taxable income in 2011.
- How does New Zealand rank for effective tax rates for income based tax incentives - corporate tax?
- New Zealand ranks 16th out of 41 countries with data for 2025.
- Is effective tax rates for income based tax incentives - corporate tax rising or falling in New Zealand?
- Over the last ten years it is unchanged. The long-run trend across the full record is falling.
- 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 for income based tax incentives - 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 that capture the effect of income-based R&D tax incentives on firms’ investment costs: The EATR for R&D measures the impact of taxation on R&D investments that earn an economic profit. the user cost of capital for R&D measures the return that a firm needs to realise on an R&D investment before tax to offset all costs and taxes that arise from the investment, making zero economic profit. Further methodological information is available in the explanatory annex.