GG · EuropeNZ · Oceania
Guernsey vs New Zealand: tax rates compared
New Zealand's income tax rate is 19pp higher than Guernsey's (39% vs 20%). The 200-country average is 28%: Guernsey sits below it, New Zealand sits above it.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | GG | NZ | Difference |
|---|---|---|---|
| Income Tax | 20% | 39% | NZ +19 pp |
| Corporate Tax | 0% | 28% | NZ +28 pplargest gap |
| VAT | 0% | 15% | NZ +15 pp |
| Capital Gains Tax | 0% | 0% | match |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Guernsey | 20% | Source: PwC Worldwide Tax Summaries — Guernsey, Channel Islands, Individual - Taxes on personal income · as of 2025-12-17 |
| New Zealand | 39% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −19 pp | New Zealand higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Guernsey | 0% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| New Zealand | 28% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −28 pp | New Zealand higher |
New Zealand's corporate tax rate is 28pp higher than Guernsey's (28% vs 0%). The 201-country average is 22.6%: Guernsey sits below it, New Zealand sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Guernsey | 0% | Source: PWC Worldwide Tax Summaries — Guernsey (Individual, Other taxes) · as of 2025-12-17 |
| New Zealand | 15% | Source: PWC Worldwide Tax Summaries — New Zealand (Corporate, Other taxes) · as of 2026-07-06 |
| Difference | −15 pp | New Zealand higher |
New Zealand's VAT rate is 15pp higher than Guernsey's (15% vs 0%). The 181-country average is 15%: Guernsey sits below it, New Zealand matches the world average. Guernsey's figure is dated 2025-12-17 and New Zealand's 2026-07-06, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Guernsey | 0% | Source: PwC Worldwide Tax Summaries — Guernsey, Channel Islands, Individual - Income determination · as of 2025-12-17 |
| New Zealand | 0% | Source: PWC Worldwide Tax Summaries — New Zealand (Individual, Income determination) · as of 2026-07-06 |
| Difference | 0 pp | displayed rates match |
Guernsey's capital gains tax rate is identical to New Zealand's — both sit at 0%. The 175-country average is 10.3%: both sit below it. Guernsey's figure is dated 2025-12-17 and New Zealand's 2026-07-06, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Guernsey | 0% | Source: PWC Worldwide Tax Summaries — Guernsey (Individual, Other taxes) · as of 2025-12-17 |
| New Zealand | 0% | Source: PWC Worldwide Tax Summaries — New Zealand (Net wealth/worth tax rates) · as of 2026-07-06 |
| Difference | 0 pp | displayed rates match |
Guernsey's wealth tax rate is identical to New Zealand's — both sit at 0%. The 193-country average is 0.1%: both sit below it. Guernsey's figure is dated 2025-12-17 and New Zealand's 2026-07-06, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.