START A COMPANY / ASIA-PACIFIC

How to register a company in New Zealand

New Zealand companies are incorporated online with the Companies Office for about NZ$148 in total (name reservation plus incorporation, GST included). One director and one shareholder suffice, but the director must be NZ-resident, or an Australian-resident director of an Australian company.

REGISTRY: New Zealand Companies Office (Companies Register)
ONLINE: Fully online
FROM: NZ$0 (≈ £1)
STRUCTURES HERE: 3

Go to the official registry

Setting up from abroad

Yes: 100% foreign ownership is allowed. At least one director must live in New Zealand, or live in Australia and be a director of an Australian-incorporated company; a NZ registered office and address for service are required. Owning a company gives no NZ work visa.

PRIVATE LIMITED COMPANY

Ltd: Limited company (Companies Act 1993)

Most trading and tech businesses and foreign subsidiaries: cheap to set up, limited liability and flexible shareholding.

Liability: Limited to what you put in
You need: 1 director who lives in NZ (or in Australia and is a director of an Australian company) and 1 shareholder holding at least 1 share; they can be the same person
Minimum capital: None (at least 1 share)
Time: Same day to 3 days (online); must be completed within 20 working days of reserving the name

Steps

Create a Companies Office online account and check name availability on the Companies Register.
Reserve the company name online (NZ$11.50 including GST).
Enter the directors' and shareholders' details, share allocation, registered office, address for service and an email for official notices; a constitution is optional.
Pay the incorporation fee online (NZ$136.55 including GST); you have 20 working days after reserving the name to finish.
Each director and shareholder signs the online consent; the Companies Office then issues the Certificate of Incorporation, normally within a day or two.
Request an IRD number for the company and register for GST with Inland Revenue if turnover is likely to exceed NZ$60,000; set up PAYE if you will pay wages.
Open a business bank account (non-resident directors need certified ID).

Documents

Full name, residential address, date and place of birth for each director
Name, address and shares for each shareholder
Registered office and address for service in NZ
Signed consent from each director and shareholder
Evidence of NZ residence, or Australian residence plus directorship of an Australian company (ACN)
Optional constitution

Official fees

Name reservation NZ$11.50 + incorporation NZ$136.55 (both GST-inclusive; schedule effective 1 July 2022); annual return NZ$57.20 online.

Budget

How	About	What it covers
Do it yourself	NZ$148≈ £63	DIY online: name reservation NZ$11.50 + incorporation NZ$136.55 (GST included)
With an accountant or agent	NZ$600≈ £260	With an accountant or online provider handling set-up and IRD/GST (about NZ$400–900)
Full service	NZ$3,500≈ £1,500	Lawyer/corporate package with resident-director service, registered office and bank introduction (about)

Every year

File an annual return with the Companies Office (NZ$57.20 online) and keep director and shareholder details current
File the company income-tax return (IR4) with Inland Revenue; the company tax rate is 28%
Register for GST (15%) once turnover passes NZ$60,000 and file GST returns
Pay PAYE, KiwiSaver employer contributions and ACC levies if you employ staff, and keep accounting records for 7 years

Good to know. Fees and director rule verified on the Companies Register; tax and record-keeping details from general knowledge. Director identification numbers are not yet in force.

SOLE TRADER

Sole trader: Sole trader (no registration)

Freelancers and very small businesses; no registration needed, but you are personally liable and need NZ work rights.

Liability: Unlimited: you are personally liable
You need: 1 individual (18+) allowed to work in NZ
Minimum capital: None
Time: Same day to a few days

Steps

Confirm you can legally work for yourself in NZ (citizen, resident or a visa that allows self-employment).
Get an IRD number through myIR if you do not already have one (free).
Register for GST with Inland Revenue if turnover is expected to exceed NZ$60,000 in 12 months.
Optionally get a free NZBN (New Zealand Business Number) and register a trade name or domain.
Open a business bank account and set tax aside (provisional tax applies when your tax bill is over NZ$5,000).

Documents

IRD number and photo ID
Proof of NZ work rights (for non-citizens)
Business name and contact details

Official fees

No registration fee; the IRD number and NZBN are free.

Budget

How	About	What it covers
Do it yourself	NZ$0≈ £1	DIY: the IRD number and NZBN are free
With an accountant or agent	NZ$300≈ £130	With an accountant for GST, tax and bookkeeping set-up (about NZ$200–500)
Full service	NZ$1,000≈ £430	Accountant package with GST, tax planning and insurance advice (about)

Every year

File an individual income-tax return (IR3) each year and pay provisional tax if due
File GST returns if registered
Pay ACC levies and keep records for 7 years

Good to know. General knowledge; no registry fee exists.

PARTNERSHIP

Partnership: General partnership (no registration)

Two or more people sharing a small business; each partner is personally liable for all partnership debts.

Liability: Unlimited: you are personally liable
You need: 2 partners (individuals or companies)
Minimum capital: None
Time: Same day to a week

Steps

Agree a written partnership agreement covering profit share, decisions and exit.
Apply for a partnership IRD number through myIR; each partner also needs an IRD number.
Register for GST if turnover will exceed NZ$60,000 and for PAYE if you employ staff.
Optionally obtain an NZBN and register a trade name.
Open a partnership bank account and arrange insurance.

Documents

Partnership agreement
IRD numbers and ID for each partner
Business name and address

Official fees

No registration fee; the IRD numbers and NZBN are free.

Budget

How	About	What it covers
Do it yourself	NZ$0≈ £1	DIY: IRD numbers and NZBN are free
With an accountant or agent	NZ$700≈ £300	With an accountant and a lawyer-drafted agreement (about NZ$500–1,500)
Full service	NZ$2,500≈ £1,100	Lawyer and accountant package with agreement and tax set-up (about)

Every year

File a partnership return (IR7) and each partner files their own return
File GST and PAYE returns if registered
Pay ACC levies and keep records for 7 years

Good to know. General knowledge; no registry fee exists.

After you register

Inland Revenue: IRD number for the company (often requested during incorporation) and GST registration (15%) once turnover passes NZ$60,000 in 12 months
PAYE employer registration, KiwiSaver employer contributions and ACC levies when you hire staff
Open a business bank account (non-resident directors may face extra ID checks)
The NZBN is issued automatically; keep addresses and director details current on the Companies Register
Keep the share register and accounting records (7 years) at the registered office
Industry licences and permits (food, alcohol, building) from councils or MPI; Overseas Investment Act consent applies only to sensitive land or significant business assets, not to starting a new company
A work visa is needed to work in New Zealand; owning a company does not provide one

Sources

Checked 1 Oct 2026 against:

Pound amounts use HMRC's exchange rates for 2026-10 and are a rough guide only.

Other countries in Asia-Pacific

This guide is general information to help you plan, not legal, tax or immigration advice. Fees, forms and rules change: check the official registry before you file, and take professional advice for anything complex. Agent and lawyer costs are typical market prices, not quotes.

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