Oceania Common Law
Founders building licensed financial or crypto services, New Zealand
FMA registration covers AML/CFT for crypto exchanges and Financial Service Providers. EMI equivalent licensing exists with NZD 1M+ capital. No capital gains tax on most disposals; R&D Tax Incentive returns 15% as a credit.
FMA registrationR&D 15% creditNo CGT
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