Niue has a very simple tax system applying only income taxes on both companies and individuals.
Income Tax Companies: Resident 30 %
Non-resident 30 %
Withholding Tax: A 10 % withholding tax on businesses applies on payments made by government.
Income Tax Individuals:
Taxation is on a sliding scale and the same rates apply for both residents and non-residents.
Annual Income Tax Rate
0 - US$2,850 10%,
US$2,850 - US$8,550 15%
US$8,550 - US$19,950 40%
US$19,950 and over 50%