Rules & law

New Zealand has put a lot of effort into simplifying rules and taxes to make it easier for investors like you to get started here.
New Zealand business and commercial law

As well as a highly friendly regulatory and tax environment we offer investors many other benefits that enhance the whole experience of doing business.

Where else would you be able to put in a good day at the office then be back at the beach, out on your boat or on the first tee of your local golf course in an hour or less? Where else could you and your family have such easy access to some of the best ski-fields, countryside, wineries, lodges and restaurants in the world?

It’s all part of the attraction of doing business in New Zealand.

We’re the second easiest country in the world to do business in, according to the World Bank’s 2015 Doing Business report. They also rated us top in the world for ease of starting a business, protecting minority investors and for getting credit.

Other observers agree.

Most efficient entrepreneurial environment

The Heritage Foundation rated New Zealand the world’s third freest economy in its 2015 Index of Economic Freedom, just behind Hong Kong and Singapore. Our score actually increased from the previous year as a result of “improvements in the management of government spending, monetary freedom, and labour freedom.”

Forbes rated us third Best Country for Business in December 2014, (behind Denmark and Hong Kong) for reasons that included personal freedom and investor protection, as well as a lack of red tape and low corruption. 

The World Justice Project ranked us sixth out of 102 countries - ahead of Australia, Canada and the UK - for the quality of our legal system.

Fewer barriers, more opportunities

New Zealand is an open-market economy. There are very few limitations on where and how you can invest, and foreign investment is actively encouraged. Government consent is required for only a limited number of investments including assets of more than $NZ100 million, ‘sensitive’ land (rural land over five hectares, coastal land or seabed) and fishing assets.

Along with support for exporters, there are incentives and tax credits for certain research and development activities, and also to support selected growth industries such as the thriving film industry.

We also have a well-developed financial sector that can offer a wide range of financing instruments to support growth.

Grants & Incentives |

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