Singapore vs New Zealand
Corporate Tax Comparison
Time of Update: Singapore: 4/04/2026 / New Zealand: 4/05/2026
Compare Singapore and New Zealand corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Singapore vs New Zealand Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Singapore
New Zealand
General CIT Rate:
17
General CIT Rate:
28
CIT Return Due Date:
November 30
CIT Return Due Date:
July 7th (Settlement day from October 1st to March 31st). For balance days between April 1st and September 30th, the due date is the 7th day of the fourth month after the balance day. The application date for taxpayers associated with tax agents is extended to March 31st of the following year, regardless of the balance date.
CIT Payment Due Date:
Tax assessment notice shall be delivered within one month.
CIT Payment Due Date:
February 7th (balance settlement date from March 31st to September 30th). For other balance sheet dates, the year-end tax is usually due on the 7th day of the 11th month after the balance sheet date. The final tax filing deadline for taxpayers in contact with tax agents is extended by two months.
CIT Estimated Payment Due Date:
The estimated income tax assessment must be submitted within three months after the end of the company's fiscal year. The estimated tax should be paid within one month after receiving the assessment notice, or paid in installments according to the installment payment plan.
CIT Estimated Payment Due Date:
According to the standard method, provisional duty is generally paid in three installments: (i) on the 28th day of the seventh month before the balance day. (ii) on the 28th day of the third month before the settlement day. (iii) on the 28th day of the month after the settlement day.
Withholding Tax (WHT)
Singapore
New Zealand
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
Resident Withholding Tax (Dividend/Interest/Royalty):
33/28/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Singapore
New Zealand
General Capital Gain Tax Rate:
N/A
General Capital Gain Tax Rate:
New Zealand does not have a comprehensive capital gains tax. However, with certain exceptions, capital gains earned by companies are typically taxed as dividends when distributed to shareholders.
Effective Tax Rate (ETR)
Singapore
New Zealand
Composite Effective Average Tax Rate:
16.09%
Composite Effective Average Tax Rate:
26.97%
Composite Effective Marginal Tax Rate:
13.15%
Composite Effective Marginal Tax Rate:
29.39%
