NIUE TAX ADMINISTRATION OFFICE
IMPORTANT DATES
IMPORTANT DATES
31
AUG
Last day to submit 2023-2024 individual income tax form TF1 without late penalty
31
JAN
Last day to settle 2023-2024 income tax debt payments without late penalty
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).
- Call us on 4047
- Email us at taxoffice@gov.nu
- Visit us at the Government Building, Fonuakula, Alofi South
FORMS
FORMS
GUIDES
GUIDES
A taxpayer identification number, also known as a TIN for short, is a unique number issued by the Niue Tax Administration Office to residence individuals and non-individual (Companies, Non-profits organisations and Trusts). It is required when a customer needs to open a bank account and is also used to track tax obligations and payments made to the Tax Administration Office.
To apply for a TIN number, you must:
- Fill out the relevant TIN form (individual or companies/other) which are also available in person from the Tax Office at the Public Service Building in Fonuakula, Alofi (opposite Swanson supermarket).
- Provide a valid form of identification. A passport or birth certificate is acceptable, drivers licenses are not.
- Deliver the filled form and valid identification to the Niue Tax Administration Office. You can also email your completed form and passport photo page to taxoffice@gov.nu.
In accordance with section 115a (1) of the Income Tax Act 1961, deductions from individual fortnightly/weekly pay are to be deposited by your employer to Treasury (through the Niue Tax Administration Office) to the credit of your account. This deposit may not be withdrawn until the income tax for the year or part of the year has been assessed and become payable in terms of section 114 of the Income Tax Act 1961.
- Should the amount standing to the credit of your account be insufficient to meet the amount of tax
assessed, you will be required to make a lump sum payment of the balance owing. - Should the credit in your account exceed the amount of tax assessed, a refund may be due to you.
Individuals must submit the TF1 – Individual Income Tax form to the Tax Administration office by 31st of August due date to avoid a late assessment penalty fee.
- An online guided version of the form is conveniently available through the Niue Tax Portal.
- You can download and print TF1 – Individual Income Tax. A hard copy is also available in person from the Tax Administration Office.
All businesses must apply to be registered for a business license by filling out the registration forms (Sole Trader, Partnership or Company), and providing payment for all fees. Forms can be submitted in person to the Niue Public Service Building, or by email to taxoffice@gov.nu. Applications with incomplete/unsigned forms, and unpaid fees will not be accepted.
There are 3 licence types businesses can operate under:
- Retailer
- Service Provider
- Wholesaler (sells only to licenced retailers, not direct to customers)
- A business can be licenced to operate under multiple licence types. A fee of $34.00 is assessed for each licence type at registration and renewal of licence.
- Companies must pay and additional registration fee of $150.00.
- There is a $23.00 advertising fee for new business applications.
- A $12.50 fee for a business licence certificate is required at registration and renewal of licence. Certificates must be clearly displayed for the public at the place of business.
- Applicants must declare the nature of business, outlining the key activities that the business will be conducting. Once approved, businesses must operate within these activities until additional activities are added at license renewal.
- Upon registration of a new business licence application, there is a minimum waiting period of 10 working days for the application to be advertised publicly for any objections.
- Applications for registration or renewal of business licences can be denied by the Business Licensor if:
- The applicant is not a fit, or proper person to hold such a licence (e.g. failure to meet business tax obligations)
- The issue of the licence would cause harm or annoyance to the residents of any locality on Niue
- The issue of the licence would result in a serious imbalance in the particular market the applicant intends to operate
IMPORTANT: All business licences expire on the 31st May every year, regardless of the date issued. Businesses must renew their licenses before this date. Businesses that are not in compliance will receive written warning, and be taken off the business register.
Payments for licence registration fees can be made in person at the Niue Public Service Building front desk, or online. If you are making payments over the internet please use the Bank details below:
- Account Name: Tax Treasury
- Account Number: 38-9014-0749021-01
- Ref: Bus. Lic.
- Code: Your Business Name
IMPORTANT: All business licences expire on the 31st May every year, regardless of the date issued. Businesses must renew their licenses before this date. Businesses that are not in compliance will receive written warning, and be taken off the business register.
All businesses must apply for business license renewal by filling out the renewal form, and providing payment for all fees. Forms can be submitted in person to the Niue Public Service Building, or by email to taxoffice@gov.nu. Applications with incomplete/unsigned forms, and unpaid fees will not be accepted.
- A fee of $34.00 is assessed for each licence type during renewal.
- A $12.50 fee for a business licence Certificate is required. Certificates must be clearly displayed for the public at the place of business.
- Applicants must apply to add additional activities to the previously approved nature of business. There is a $23.00 advertising fee for additional activity applications, and a minimum waiting period of 10 working days for the application to be advertised publicly for any objections.
- Applications for renewal of business licences can be denied by the Business Licensor if:
- The applicant is not a fit, or proper person to hold such a licence (e.g. failure to meet business tax obligations)
- The issue of the licence would cause harm or annoyance to the residents of any locality on Niue
- The issue of the licence would result in a serious imbalance in the particular market the applicant intends to operate
Payments for licence registration fees can be made in person at the Niue Public Service Building front desk, or online. If you are making payments over the internet please use the Bank details below:
- Account Name: Tax Treasury
- Account Number: 38-9014-0749021-01
- Ref: Bus. Lic.
- Code: Your Business Name
All businesses have 3 key tax obligation areas.
- Income Tax
- Niue Consumption Tax (businesses with gross revenue over $75,000)
- PAYE Income Tax Withholdings (businesses with employees only)
IMPORTANT: Business license renewals will not be granted for businesses who have overdue tax filings for the previous year.
The due date for payment of assessed tax obligations is 31st of January. Please contact the Tax Administration Office in the event of late payments.
Companies have additional registration and tax filing requirements, compared to other business structures. For a complete overview of the requirements for a company to operate on Niue, please visit the Niue Companies Office.
For overseas companies who would like to know more about investment and trade opportunities in Niue, please visit the Niue Trade Portal.
LEGISLATION
LEGISLATION
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