Corporate Tax Comparison

Luxembourg vs New Zealand

Compare Luxembourg and New Zealand corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Published — Luxembourg: 2/14/2024 · New Zealand: 2/14/2024 · Time of Update — Luxembourg: 9/26/2026 · New Zealand: 9/29/2026

Base Country/Region

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Compare Corporate Tax

Luxembourg

New Zealand

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Luxembourg: 2/14/2024 · New Zealand: 2/14/2024 · Time of Update — Luxembourg: 9/26/2026 · New Zealand: 9/29/2026

Corporate Income Tax (CIT)

Luxembourg

New Zealand

General CIT Rate:

23.87% (CIT, employment-fund surcharge, and municipal business tax [Luxembourg City, from tax year 2025])

General CIT Rate:

CIT Return Due Date:

December 31 of the following year.

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 Payment Due Date:

Within one month of receiving the tax assessment notice.

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. For taxpayers linked to a tax agent, the terminal tax payment date is extended by two months.

CIT Estimated Payment Due Date:

Quarterly installment payment.

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.

Withholding Tax (WHT)

Luxembourg

New Zealand

Resident Withholding Tax (Dividend/Interest/Royalty):

15/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

33/28/0

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

15/0/0

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

30/15/15

Value-Added Tax (VAT)

Luxembourg

New Zealand

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Luxembourg

New Zealand

General Capital Gain Tax Rate:

Taxed at the normal corporate income tax rates, except gains on a qualifying participation (at least 10% or an acquisition price of EUR 6,000,000, held at least 12 months), which are exempt.

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.

Effective Tax Rate (ETR)

Luxembourg

New Zealand

Composite Effective Average Tax Rate:

23.24%

Composite Effective Average Tax Rate:

26.97%

Composite Effective Marginal Tax Rate:

18.09%

Composite Effective Marginal Tax Rate:

29.39%

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