Oceania Common Law
Australia / New Zealand operators selling NZ + Australia, New Zealand
Single Economic Market arrangements with Australia let NZ resident directors meet ASIC director residency obligations and treat the two markets as one go to market. Imputation credits prevent double taxation on local distributions.
Single Economic MarketImputation creditsTrans Tasman
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