Oceania tax rates
2 countries · Income, corporate, VAT & more · 2025
Oceania tax comparison — 2025
| Country | Income Tax | Corporate | VAT | Employee SS | Employer SS | Cap. Gains |
|---|---|---|---|---|---|---|
| Australia | 0.00–45.00% | 30.00% | 10.00% | 10.00% | 10.00% | 23.50% |
| New Zealand | 10.50–39.00% | 28.00% | 15.00% | 0.00% | 0.00% | 0.00% |
Tax FAQs — Oceania
Which Oceania country has the lowest income tax?
Among Oceania countries, New Zealand has the lowest top income tax rate at 39.00% in 2025. The regional average top rate is 42%.
Which Oceania country has the lowest corporate tax?
New Zealand has the lowest corporate tax rate in Oceania at 28.00% (2025). The regional average is 29%.
Which Oceania country is most tax-friendly?
Based on the combined income tax and employee social security burden, New Zealand is the most tax-friendly country in Oceania with a combined maximum rate of 39%.
Which Oceania country has the highest VAT?
New Zealand has the highest standard VAT rate in Oceania at 15.00% (2025). The regional average VAT rate is 12.5%. VAT is charged on most goods and services, though most countries apply reduced rates to essentials like food and medicine.
Which Oceania country is best for business taxes?
For corporate taxes, New Zealand offers the lowest rate in Oceania at 28.00%. However, the best jurisdiction for a business depends on more than just the headline rate — factors like VAT, employer social security costs, ease of setup, and double tax treaties all affect the true tax burden. The regional average corporate tax is 29%.
How do Oceania tax rates compare to the global average?
The average top income tax rate in Oceania is 42%, compared to a global average of approximately 31%. The average corporate tax rate in Oceania is 29%, against a global average of around 23%. Oceania is a relatively high-tax region.
Which Oceania countries have no capital gains tax?
New Zealand does not levy a separate capital gains tax in Oceania. In these countries, profits from selling investments or property may either be tax-free or taxed as ordinary income at standard rates.