Treasury

TREASURY

We are here to help
  • Call us on 4047
  • Visit us at the Government Building, Fonuakula, Alofi South

IMPORTANT DATES

Tax Filing Due Dates

Payment Due Dates

  • 31January Income Tax assesment payments
  • 20th Every Month PAYE
  • Last day Every Month NCT (payment for previous month)

All online or electronic payments related to taxation or business licensing and incorporation must be made to the Tax Administration Office account.

  • Account Name: Tax Treasury
  • Account Number: 38-9014-0749021-01

Payments can also be made in person, at the front desk of the Niue Public Service Commission building at Fonuakula (opposite Swanson supermarket).

NIUE NATIONAL BUDGET

NIUE FINANCIAL REPORTS

2023

2022

2017-2021

FORMS

FORMS

TA1 – INDIVIDUAL Tax Identification Number (TIN)

TA2 – COMPANY & OTHER Tax Identification Number (TIN)

TF1 – ONLINE Individual Income Tax

TF1 – Individual Income Tax

TF2 – Company Income Tax

TF3 – Monthly Employer PAYE Return

TF4 – Yearly Employer Income Summary

NCT1 – Niue Consumption Tax

Business Licence Renewal Form

SOLE TRADER Business Licence Application Form 

PARTNERSHIP Business Licence Application Form

COMPANY Business Licence Application Form

Application for Incorporation of a Company

Consent of Director or Directors

Application by Overseas Company to Register as a Company

GUIDES AND POLICIES

GUIDES

Niue Procurement Policy 2024

Niue Fixed Assets Policy 2024

Niue Fraud and Corruption Policy 2024

LEGISLATION

LEGISLATION

Income Tax 1961

Niue Consumption Tax (NCT) Act 2009

Niue-NZ Information Exchange Regulation 2013