New Zealand Company Registration | Set Up a Limited Company in New Zealand
Planning New Zealand company registration to set up a company in New Zealand and enter the New Zealand and Australian markets? The most common entity is the limited company formed under the Companies Act 1993. Name reservation and the incorporation application are both handled in the Companies Office online system. There is no official restriction on shareholder nationality, so foreigners can own 100%, but the company must have at least 1 director who lives in New Zealand or Australia.
The Companies Office sets no minimum capital, and the incorporation fee is NZ$118.74 (excluding GST). The standard company income tax rate is 28%, and GST (goods and services tax) is 15%, with registration required once turnover reaches NZ$60,000. NSS Group (戰國策集團) offers a one-stop service for setting up a New Zealand limited company: local director planning, name reservation, online incorporation documents, IRD tax number and GST registration, and annual filing reminders.
Name reservation, the incorporation application and consent forms are all handled online with the Companies Office. The incorporation fee is NZ$118.74 (excluding GST).
The standard company income tax rate is 28%. GST is 15%, and GST registration is required once turnover reaches NZ$60,000.
Non-resident withholding tax on dividends is 30% by default, and Inland Revenue publishes lower rates for countries and territories that have a tax treaty with New Zealand.
The Companies Office only requires at least 1 shareholder and 1 share. There is no minimum capital and no restriction on shareholder nationality.
company registration?
New Zealand companies are formed under the Companies Act 1993. Name reservation, the incorporation application and consent forms are all handled online with the Companies Office, and the incorporation fee is NZ$118.74 (excluding GST). There is no official minimum capital and no restriction on shareholder nationality. The standard company income tax rate is 28% and GST is 15%, with registration required once turnover reaches NZ$60,000. The company must have a director who lives in New Zealand or Australia, so New Zealand suits businesses planning for the New Zealand and Australian markets that already have local partners.
in 3 steps
In New Zealand, the most common entity is the limited company. It needs at least 1 shareholder, 1 share and 1 director, and at least 1 director must live in New Zealand, or live in Australia and be a director of an Australian company. After the company name is reserved, the online incorporation application must be completed within 20 working days, including the signed director and shareholder consent forms. Once the Companies Office has all the consents, it issues the certificate of incorporation.
Registering a New Zealand company is done entirely online, but the local director, the registered office address and post-incorporation obligations such as the IR4 tax return, GST returns and the annual return should all be planned in advance. NSS Group helps you plan the shareholding and director structure, prepare documents and arrange annual maintenance, so your New Zealand company stays clear and compliant from setup through operations.
Create a Companies Office online account with a RealMe login, then search for and reserve the company name. The fee is NZ$10 (excluding GST). After the name is reserved, the incorporation application must be completed within 20 working days, including the consent forms signed by all directors and shareholders.
In the online system, enter the directors, shareholders and shareholdings, the registered office and address for service, and an email address. Declare an ultimate holding company if there is one. A company constitution is optional. Pay the incorporation fee of NZ$118.74 (excluding GST) and submit.
Directors and shareholders upload their signed consent forms within 20 working days. Once the Companies Office has them all, it issues the certificate of incorporation. You can apply for an IRD number, GST and employer registration as part of the same application.
service
- Company name search and reservation
- Preparation and filing of registration documents
- Drafting the articles of association
- Collection of the registration certificate
- New Zealand bank account opening documents and process advice
- Account opening document preparation
- Appointment booking and accompaniment
- Post-opening support
- Registered address
- Company secretary appointment
- Annual filing services
- Document safekeeping and management
- Bookkeeping
- Tax filing and planning
- Financial statement preparation
- Audit arrangement
- Trademark search and assessment
- Trademark application filing
- Trademark maintenance and renewal
- Infringement protection advice
- Company change filings
- Share transfer support
- Company deregistration
- Legal advisory support
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- Entity type and local director planning
- Companies Office company name reservation
- Online incorporation application and director and shareholder consent forms
- IRD number and GST registration support
- Annual return and IR4 tax return reminders
Official fees: company name reservation NZ$10, incorporation NZ$118.74, annual return NZ$49.74 (all excluding GST); other items quoted
New Zealand company registration at a glance
These are the points people ask about most when registering a company in New Zealand, checked against official notices (updated November 2026).
| Entity type | Limited company |
|---|---|
| Registry | New Zealand Companies Office; Inland Revenue (IRD) |
| Foreign ownership | No shareholder nationality restriction; a director living in New Zealand or Australia is required |
| Minimum capital | No official minimum; at least 1 share |
| Corporate income tax | 28% |
| GST | GST 15%; registration required at NZ$60,000 turnover |
| Setup time | Depends on review; the application must be completed within 20 working days of name reservation |
| Annual filing | Annual return plus IR4 company income tax return each year |
| Who can help | NSS Group (go.ai.com.tw), free assessment and written quote |
New Zealand company formation cost: fee breakdown
The government cost of registering a New Zealand company is mainly the name reservation and incorporation fees, followed by an annual return fee each year. The figures published by the Companies Office are listed below (excluding GST, which is added on top) so you can check each line when you compare quotes.
| Item | Cost | Notes |
|---|---|---|
| Company name reservation | NZ$10 (NZ$11.50 including GST) | Apply in the Companies Office online system with a RealMe login. Incorporation must be completed within 20 working days of reservation. |
| Company incorporation | NZ$118.74 (NZ$136.55 including GST) | Paid when the online incorporation application is submitted. The certificate of incorporation is issued once all director and shareholder consents are received. |
| Annual return | NZ$49.74 per year (NZ$57.20 including GST) | Each year, in the assigned month, confirm the company's registered details are correct and pay the fee. |
| Overseas company (branch) registration | NZ$130 (excluding GST) | An overseas company must register within 10 working days of starting to carry on business in New Zealand. |
| Bookkeeping and tax filing | Quoted on volume | IR4 company income tax return and GST returns. Using a tax agent extends the filing deadline. |
| NSS Group advisory fee | Written quote after a free assessment | Based on shareholder structure, local director arrangements, whether you need a bank account and home-country tax planning. Every item is listed, with no hidden fees. |
Fees are based on the Companies Office schedule of fees (marked as applying from July 1, 2022) and its guidance on overseas company registration. The latest official notices prevail.
New Zealand company tax and compliance: company tax, GST and annual return
New Zealand companies mainly pay 28% company income tax, and must register for GST once turnover reaches the threshold. Each year they file an IR4 return with Inland Revenue and an annual return with the Companies Office. Shareholders should also check their home country's controlled foreign company (CFC) rules.
| Item | Rule | Notes |
|---|---|---|
| Company income tax | 28% | Inland Revenue lists 28% for ordinary companies and 17.5% for Māori authorities. |
| Goods and services tax (GST) | 15% | Registration is required if turnover was NZ$60,000 or more in the past 12 months, or is expected to reach NZ$60,000 in the next 12 months. Businesses below the threshold can register voluntarily. |
| Dividend withholding | 30% by default, lower under tax treaties | Non-resident withholding tax (NRWT) defaults to 30%. Inland Revenue's rate table for treaty countries lists lower rates, for example 15% (final tax) on dividends for Taiwan residents. |
| IR4 company income tax return | July 7 for a March 31 balance date | The 2026 return is due on July 7, 2026, or March 31, 2027 if you use a tax agent. |
| Annual return | Assigned month each year | Confirm company details with the Companies Office and pay NZ$49.74 (excluding GST). |
| Overseas investment consent | Applies to certain investments | Acquiring sensitive land, significant business assets over NZ$100 million or interests in fishing quota requires consent from the Overseas Investment Office first. |
Rates and rules are based on the Inland Revenue website and its 2026 company tax return guide, and on official guidance from the Companies Office and LINZ. Ask an accountant to assess your structure.
Limited company or overseas company (branch): which should you choose in New Zealand?
When foreign companies set up a company in New Zealand, they most often compare a new New Zealand limited company with registering the parent company in New Zealand as an overseas company (a branch).
| Item | New Zealand limited company | Overseas company registration (branch) |
|---|---|---|
| Legal status | Separate company formed under the New Zealand Companies Act | A company formed overseas and registered to do business in New Zealand |
| When to register | Within 20 working days of name reservation | Within 10 working days of starting business in New Zealand |
| Registration fee | NZ$118.74 (excluding GST) | NZ$130 (excluding GST) |
| Director requirement | At least 1 director living in New Zealand or Australia | Details of the parent company's current directors |
| Main documents | Director and shareholder consent forms; constitution optional | Certified certificate of incorporation and constitution (with a certified translation if not in English) |
| Financial statements | Separate rules depending on company size | Only large overseas companies file audited financial statements each year |
These are general principles. Choose based on the shareholders' background, business model and tax planning.
What foreign founders should know about setting up a company in New Zealand
- Local director: the company must have at least 1 director who lives in New Zealand (generally more than 183 days in a 12-month period), or lives in Australia and is a director of an Australian company. If the shareholders have no local director, arrange one in advance.
- Visas and work rights: travelers from visa waiver countries and territories must apply for an NZeTA before they travel. Visa-free entry does not give the right to work. Working in New Zealand or running the business there long term requires a visa under Immigration New Zealand rules.
- Tax treaties: check whether your home country has a tax treaty with New Zealand. NRWT on dividends defaults to 30%, and Inland Revenue lists lower rates for treaty countries and territories.
- Home-country rules: check whether your home country requires approval or a filing for outbound investment, and how its controlled foreign company (CFC) rules apply to a New Zealand subsidiary that lacks real business substance.
- Overseas investment consent: investments involving sensitive land or significant business assets over NZ$100 million need consent from the Overseas Investment Office.
- Registered office: the company needs a physical New Zealand address as its registered office, even though incorporation itself is handled online.
Why work with NSS Group on New Zealand company registration?
NSS Group (go.ai.com.tw) is a Taiwan-based global company registration and business advisory brand with more than 25 years of experience and over 30,000 companies served. We provide company setup, bank account opening, accounting and tax, and annual maintenance in New Zealand and many other countries and regions, and we can help with local director planning, online incorporation documents and GST registration. We give you a free assessment and a written quote. Call our toll-free line 0800-003-191 or use the form on this page.
Further reading
Sources: Companies Office: Before you set up a company; Companies Office: Incorporating a company; Companies Office: Schedule of fees (applies from July 1, 2022); Companies Office: Who can be a director; Companies Office: How overseas companies set up as a NZ business; Inland Revenue: Tax rates for businesses; Inland Revenue: What GST is; Inland Revenue: Registering for GST; Inland Revenue: NRWT rates for DTA countries or territories; Inland Revenue: Company tax return guide 2026 (IR4GU); Toitū Te Whenua LINZ: Who needs consent to invest (Overseas Investment Office); Immigration New Zealand: Visa waiver countries and territories; . The latest official notices prevail. This page is general information, not legal or tax advice.
How much does it cost to set up a company in New Zealand in 2026?
According to the Companies Office schedule of fees, company name reservation is NZ$10 (excluding GST), incorporation is NZ$118.74 (excluding GST), and the annual return is NZ$49.74 (excluding GST) each year. There is no official minimum capital. GST registration is required once turnover reaches NZ$60,000. Accounting, tax filing and local director arrangements are quoted separately based on your needs.
Can a foreigner own 100% of a New Zealand company?
Yes. The Companies Office only requires at least 1 shareholder and 1 share, and does not restrict shareholder nationality. However, the company must have at least 1 director who lives in New Zealand, or lives in Australia and is a director of an Australian company. Acquiring sensitive land, significant business assets over NZ$100 million or fishing quota requires consent from the Overseas Investment Office first.
Do I need to be in New Zealand to set up a company?
Incorporation is handled through the Companies Office online system with a RealMe login, and the signed director and shareholder consent forms can be uploaded. Official guidance does not require you to attend in person. The company must, however, have a director who lives in New Zealand or Australia, and a physical New Zealand address as its registered office.
How long does it take to set up a company in New Zealand?
No fixed number of days is published officially. After the company name is reserved, the incorporation application must be completed within 20 working days, including consent forms from all directors and shareholders. The Companies Office issues the certificate of incorporation once it has all the consents. The actual time depends on document preparation and review.
What tax returns and annual filings does a New Zealand company make each year?
The company income tax rate is 28%. For a company with a March 31 balance date, the 2026 IR4 return is due on July 7, or March 31 of the following year if you use a tax agent. Each year the company also files an annual return with the Companies Office and pays NZ$49.74 (excluding GST). GST-registered companies file regular returns for 15% GST.
Who can help me register a company in New Zealand?
NSS Group (go.ai.com.tw) can help. NSS Group has more than 25 years of experience and has served over 30,000 companies. Our one-stop New Zealand company registration service covers entity type and local director planning, company name reservation, Companies Office online incorporation and consent form preparation, IRD number and GST registration support, and annual return and tax filing reminders. We give you a free assessment and a written quote. Call our toll-free line 0800-003-191.