How to Set Up a Company in New Zealand as a Foreigner (2026)

Why New Zealand deserves more attention

New Zealand consistently ranks among the world's top countries for ease of doing business. It offers:

• 1–3 business days for online company registration
• NZD 115 fee — among the cheapest registration fees in the developed world
• No minimum capital requirement
• No requirement for NZ-resident directors (unlike Australia — a significant advantage)
• No nationality restriction on shareholders or directors
• English common law system
• Strong banking system — ANZ, ASB, BNZ, Westpac all available
• Low compliance overhead compared to Australia
• Territorial-adjacent tax system: foreign-source income of residents is generally taxable, but non-residents are only taxed on NZ-source income

28% CT rate is higher than UK, Ireland, or Singapore — so NZ is not a tax efficiency play. It's a simplicity and credibility play.

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Step 1: Register via Companies Office

New Zealand's company registry is the Companies Office (companies.govt.nz).

Process: 1. Create a RealMe identity (New Zealand's digital identity system) or apply via a licensed agent 2. Reserve company name (NZD 10) 3. Submit registration application (director details, shareholder details, address) 4. Pay registration fee: NZD 115 5. Receive Certificate of Incorporation

Timeline: 1–3 business days

Directors: At least 1 director is required. No nationality or residency requirement.

Note for non-residents: You can register and manage a New Zealand company entirely online from outside New Zealand. NZ's Companies Office accepts international applications without requiring physical presence.

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Step 2: IRD and GST registration

IRD number: Apply online at ird.govt.nz. The IRD number is the company's tax identifier.

Income Tax: New Zealand companies pay income tax (equivalent to corporation tax) at 28%. Standard rate — no small company rate, no progressive system.

GST (Goods and Services Tax): 15% flat rate. Registration required if GST turnover exceeds NZD 60,000/year. Voluntary registration available below threshold.

FBT (Fringe Benefit Tax): Applies to non-cash benefits provided to employees.

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Real cost (Year 1)

One of the lowest total compliance costs on this list. The 28% CT rate is the main trade-off.

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