New Zealand vs United Arab Emirates
Corporate Tax Comparison
Time of Update: New Zealand: 4/05/2026 / United Arab Emirates: 4/01/2026
Compare New Zealand and United Arab Emirates corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
New Zealand vs United Arab Emirates Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
New Zealand
United Arab Emirates
General CIT Rate:
28
General CIT Rate:
The standard corporate income tax rate in the UAE is set at 9% on taxable income above AED 375,000.
The corporate income tax rate is set at 0% for taxable income not exceeding 375,000 UAE dirham (AED) or qualifying income of a Qualifying Free Zone Person (QFZP).*
The corporate income tax rate is set at 0% for taxable income not exceeding 375,000 UAE dirham (AED) or qualifying income of a Qualifying Free Zone Person (QFZP).*
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 Return Due Date:
According to the UAE CT law, all taxable persons must submit the company tax return within nine months after the end of the relevant tax period.
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 Payment Due Date:
According to the UAE CT law, all taxable persons must pay corporate tax within nine months after the end of the relevant tax period.
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.
CIT Estimated Payment Due Date:
According to the UAE CT law, there is no need to estimate/prepay taxes.
Withholding Tax (WHT)
New Zealand
United Arab Emirates
Resident Withholding Tax (Dividend/Interest/Royalty):
33/28/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0%
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0%
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
New Zealand
United Arab Emirates
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.
General Capital Gain Tax Rate:
Individuals: Generally, there is no personal capital gains tax, as the UAE does not levy personal income tax.
Companies: Capital gains are generally treated under corporate tax rules and typically fall within the scope of corporate tax, unless special rules such as the participation exemption or QFZP (Qualifying Free Zone Person) apply.
Companies: Capital gains are generally treated under corporate tax rules and typically fall within the scope of corporate tax, unless special rules such as the participation exemption or QFZP (Qualifying Free Zone Person) apply.
Effective Tax Rate (ETR)
New Zealand
United Arab Emirates
Composite Effective Average Tax Rate:
26.97%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
29.39%
Composite Effective Marginal Tax Rate:
