NZ主要税率（数据来自PwC税税总结，最后审核06 July 2026）： 企业所得税：28 增值税/消费税：Goods and services tax (GST): 15 个人所得税：39 预提税：Resident companies: 33 / 28 / 0; Non-resident companies:* 30 / 15 / 15 Resident individuals: 33 / 39 / 0;
Non-resident individuals:* 30 / 15 / 15 *See New Zealand's Corporate and Individual summaries for a description of reduced rates based on shareholder holdings and treaty relief. 具体适用税率请以最新官方规定及具体业务情况为准。