Lanzamo

Oceania · Limited Company

Register a company in New Zealand

Founders who want the fastest, cheapest, simplest incorporation in the developed world — provided they can line up an NZ-resident (or qualifying Australian) director.

Government fee
$83
NZ$118.74 + GST (NZ$136.55 incl GST)
Corporate tax
28%
headline
Min. capital
≈ none
effectively none
Setup time
Often same-day to 1 business day

Deep dives

Everything on New Zealand, in depth

At a glance

How New Zealand scores for a non-resident

59/100
overall
Reach & trust 70
Tax efficiency 56
Remote & control 46
Cost 55
Banking 30
Speed 96

Relative edge

The fastest, simplest incorporation in the developed world — often done in hours.

Relative watch-out

A resident director is required and the flat 28% tax has no small-business break.

Which country fits me?

Scores are Lanzamo's editorial judgement (0–100, higher = better for a non-resident founder), built on the verified data on this page — guidance, not advice.

The essentials

Entity type Limited Company (Limited)
Company registry Companies Office official site →
Government fee $83 · Companies Office online incorporation is NZ$118.74 excl GST (NZ$136.55 incl GST). Reserving a name first costs NZ$10 excl GST. A 2025 MBIE review proposed restructuring these fees, but the current schedule still applies.
Annual government cost $35/yr · Every company files an Annual Return with the Companies Office: NZ$49.74 excl GST (NZ$57.20 incl GST). This confirms register details and is separate from the IRD income-tax return.
Corporate tax 28% · Flat 28% company income-tax rate on all taxable profit — no small-business band, no tiers, and no provincial/state corporate tax. New Zealand operates full dividend imputation, so resident shareholders get credit for company tax paid.
VAT / GST / sales tax GST 15%; registration compulsory once turnover exceeds NZ$60,000.
Minimum capital No minimum share capital; a single share is enough.
Setup time Often same-day to 1 business day

For non-resident founders

Can you run it from abroad?

The headline fee rarely decides it — these are the things that actually trip up a founder forming New Zealand from another country.

100% foreign ownership

Non-residents can own 100%, but at least one director must 'live in New Zealand' — OR live in Australia AND be a director of an Australian company (Australia is NZ's only enforcement country). Most foreign founders without an Australian directorship appoint an NZ-resident director.

Fully remote setup

Incorporation is among the fastest and most digital in the world — frequently completed online within hours via RealMe. The main remote obstacle is the resident-director requirement.

Resident director required

At least one director must live in NZ (or in Australia plus hold an Australian directorship). The company must have a registered office and address for service in New Zealand (an agent/address service satisfies this).

Banking for non-residents: Hard

NZ banks (ANZ, ASB, BNZ, Westpac, Kiwibank) apply strict AML/CFT checks and are reluctant to onboard non-resident-controlled companies; in-person verification and a genuine NZ presence are commonly required. Fintech accounts (Wise, Airwallex) are common stopgaps.

Accounting burden: Low

Comparatively light: file an annual IRD income-tax return (IR4) and the Companies Office annual return, and keep records. Most small/medium companies aren't required to file audited statements. The flat 28% rate keeps things simple.

Why founders pick New Zealand

  • Fastest and cheapest of the developed peers — often incorporated online within hours for ~NZ$137
  • Flat, simple 28% company tax with no tiers and no state layer; low ongoing compliance
  • Consistently top-ranked for ease of doing business; fully digital filing via RealMe
  • Audited financial statements not required for most small private companies

Watch out for

  • At least one director must live in NZ (or Australia with an Australian directorship) — usually a paid service
  • Opening a bank account as a non-resident is hard; banks apply strict AML checks
  • Flat 28% offers no small-business concession — higher than Australia's 25% base rate
  • A pending 2025 MBIE fee/levy review may change government costs

Is New Zealand the right base for you?

Put New Zealand side by side with a U.S. LLC and 11 other jurisdictions — government fee, tax, capital and the resident-director catch — and decide with the full picture.

Official sources

Go straight to the authorities — these are the free, definitive sources for New Zealand.

Data reviewed June 2026.

Frequently asked questions

Can a non-resident register a company in New Zealand?

Non-residents can own 100%, but at least one director must 'live in New Zealand' — OR live in Australia AND be a director of an Australian company (Australia is NZ's only enforcement country). Most foreign founders without an Australian directorship appoint an NZ-resident director.

How much does it cost to register a Limited in New Zealand?

The government fee is about $83 (NZ$118.74 + GST (NZ$136.55 incl GST)). Companies Office online incorporation is NZ$118.74 excl GST (NZ$136.55 incl GST). Reserving a name first costs NZ$10 excl GST. A 2025 MBIE review proposed restructuring these fees, but the current schedule still applies. Budget roughly $35/yr in mandatory government filings. Every company files an Annual Return with the Companies Office: NZ$49.74 excl GST (NZ$57.20 incl GST). This confirms register details and is separate from the IRD income-tax return.

Do I need a resident director to form a company in New Zealand?

Yes. At least one director must live in NZ (or in Australia plus hold an Australian directorship). The company must have a registered office and address for service in New Zealand (an agent/address service satisfies this).

What is the corporate tax rate in New Zealand?

Flat 28% company income-tax rate on all taxable profit — no small-business band, no tiers, and no provincial/state corporate tax. New Zealand operates full dividend imputation, so resident shareholders get credit for company tax paid.

Compare another country

See all 13 jurisdictions →