Tax in Niue
Last reviewed: · by TaxProsRated editorial
TL;DR
Niue's Tax Department administers personal income tax at progressive rates, corporate income tax at 30 percent, and no VAT. Niue is in free association with New Zealand.
Tax authority
Tax Department under the Government of Niue [SC1].
Filing framework
Annual returns due 7 July.
Residency
Residents are physically present 183+ days [SC2].
Personal income tax
Progressive bands.
Corporate tax
30 percent flat.
Indirect tax
No VAT [SC3]. Customs duties apply.
Cryptoassets
No dedicated framework.
Treaties
Very limited DTT network. Pacific Islands Forum member.
Frequently asked
What is the Niue corporate tax rate?
30 percent flat. No VAT — customs duties apply.
Find a tax pro in Niue
Browse credentialed pros serving Niue — filter by specialty, language, and credential type.
Browse the Niue directorySources
The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.
- Tax Department (Niue) · accessed
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in Niue as of May 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.
TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction (in the US: CPA, Enrolled Agent, or attorney; in the UK: CIOT- or ATT-qualified adviser; in Australia: TPB-registered tax agent; elsewhere: a locally-licensed equivalent). TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.