Oceania Common Law
APAC tech founders wanting clean common law footing, New Zealand
NZ Companies Office incorporates online in 2 days, no paid up minimum capital. English language common law, IRD tax administration, and FMA financial services oversight read cleanly to APAC investors. Stripe and Wise both operate.
NZ Companies Office1-2 day setupStripe + Wise
Start setup {placement} 4 min · no card required
Corp tax
28%
Fastest setup
5 days
Tax treaties
40
Region
Oceania
What you'll need
- Resident director required
- Local registered office required
- Economic-substance test applies
- Minimum capital: No minimum capital
- Administrative language: English
- Legal system: Common law
Tax and treaty profile
- Corporate tax 28%
- Tax treaties 40
- VAT rate 15%
- Withholding on dividends 30%
Key treaty partners
AustraliaUSAUKJapanChinaSingapore
Banking and payments
- Banking is straightforward
- Stripe supported
- Wise supported
- Crypto banking available
- EMI license framework available
Considerations
If tax optimisation matters more than reputation
Flat 28% CIT applies with no reduced regimes. Withholding on dividends to non resident shareholders runs to 30% without treaty relief. NZ is a credible HQ, not a tax driven structure.
28% flat CIT30% dividend WHTNo tax regimes