Statutory corporate income tax rate in New Zealand

New Zealand: Statutory corporate income tax rate was 28.0% in 2018. ▼ Falling

Latest (2018)
28.0%
Change on year
unchanged
World rank
24th
of 93 countries
All-time high
33.0%
in 2000
All-time low
28.0%
in 2011
Years of data
19
2000–2018

Statutory corporate income tax rate in New Zealand, 2000–2018

01020302000200920182000: 33 %2001: 33 %2002: 33 %2003: 33 %2004: 33 %2005: 33 %2006: 33 %2007: 33 %2008: 30 %2009: 30 %2010: 30 %2011: 28 %2012: 28 %2013: 28 %2014: 28 %2015: 28 %2016: 28 %2017: 28 %2018: 28 %

Source: OECD (2019) – processed by Our World in Data. Measured in %.

Analysis

The most recent figure for statutory corporate income tax rate in New Zealand is 28.0%, measured in 2018. That is the lowest value across all 19 years on record.

Compared with earlier readings it is down 6.7% over ten years.

Over the whole period, statutory corporate income tax rate in New Zealand peaked at 33.0% in 2000 and was at its lowest, 28.0%, in 2011.

New Zealand ranks 24th of 93 countries on this measure, in the top quarter.

The long-run direction has been consistently falling across the 19 years of available data.

Statutory corporate income tax rate in New Zealand, year by year

Annual values for Statutory corporate income tax rate in New Zealand, 2000 to 2018.
Year % Change
2000 33.0%
2001 33.0% +0.0%
2002 33.0% +0.0%
2003 33.0% +0.0%
2004 33.0% +0.0%
2005 33.0% +0.0%
2006 33.0% +0.0%
2007 33.0% +0.0%
2008 30.0% -9.1%
2009 30.0% +0.0%
2010 30.0% +0.0%
2011 28.0% -6.7%
2012 28.0% +0.0%
2013 28.0% +0.0%
2014 28.0% +0.0%
2015 28.0% +0.0%
2016 28.0% +0.0%
2017 28.0% +0.0%
2018 28.0% +0.0%

Averages by decade

DecadeAverage LowestHighest Years
2000s 32.4% 30.0% 33.0% 10
2010s 28.2% 28.0% 30.0% 9

Countries ranked near New Zealand

  1. 21 Belgium 29.6% compare
  2. 22 Peru 29.5% compare
  3. 23 Greece 29.0% compare
  4. 24 South Africa 28.0% compare
  5. 26 Italy 27.8% compare
  6. 27 Burkina Faso 27.5% compare

See the full ranking of 93 places →

More economy & growth data for New Zealand

All data for New Zealand →

Frequently asked questions

What is statutory corporate income tax rate in New Zealand?
Statutory corporate income tax rate in New Zealand was 28.0% in 2018, according to OECD (2019) – processed by Our World in Data.
What is the highest statutory corporate income tax rate recorded in New Zealand?
The highest recorded value was 33.0% in 2000.
What is the lowest statutory corporate income tax rate recorded in New Zealand?
The lowest recorded value was 28.0% in 2011.
How does New Zealand rank for statutory corporate income tax rate?
New Zealand ranks 24th out of 93 countries with data for 2018.
Is statutory corporate income tax rate rising or falling in New Zealand?
Over the last ten years it is down 6.7%. The long-run trend across the full record is falling.
Where does this New Zealand data come from?
The figures come from OECD (2019) – processed by Our World in Data, published as part of Statutory corporate income tax rate. Statizoid updates them automatically from the source API.

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Statutory corporate income tax rate in New Zealand. Statizoid, drawing on OECD (2019) – processed by Our World in Data. Retrieved 09 September 2026, from https://economy.statizoid.com/stat/statutory-corporate-income-tax-rate/new-zealand/

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About this data

Indicator
Statutory corporate income tax rate
Unit
%
Source
OECD (2019) – processed by Our World in Data
Licence
CC BY 4.0 (Our World in Data)
Coverage
93 places, 1,767 data points, 2000–2018
Last refreshed

Estimates correspond to the combined rates for central and sub-central government levels (i.e. central government corporate tax rate, less deductions for sub-national taxes, plus sub-central corporate tax rate). Figures correspond to the standard rate that is not targeted at particular industries or income types. The top marginal rate is reported if the corporate tax system is progressive.