New Zealand

Oceania

Self-employed sole-trader income at progressive rates up to 39%, plus ACC levies. No CGT, but this is business income not a capital gain. Provisional tax and possibly GST apply.

Classification

Business / self-employment income (sole trader). Taxed as ordinary income — no general CGT.

Taux d'imposition

Progressive 10.5 / 17.5 / 30 / 33 / 39% (2025–26 bands).

Cotisations sociales

No social-security payroll tax, but ACC levies apply to self-employed earners (~$1.75 per $100 + others).

Immatriculation / régime

Register as a sole trader (IRD number); file an IR3; pay provisional tax if over the threshold. GST if turnover ≥ NZ$60,000.

Payouts en crypto

USDC is income at NZD value on receipt; crypto acquired for trading is taxable on disposal too.

Sources

www.ird.govt.nz

Information générale uniquement — ceci n'est pas un conseil fiscal ou juridique. Les règles changent et dépendent de votre situation. Vérifiez toujours auprès d'un professionnel fiscal qualifié dans votre pays.

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