Niue Taxation Office OLD
Fakalofa lahi atu, mai he Ofisa Tukuhau ha Niue. We administer taxation, business licensing, and company incorporation laws.
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IMPORTANT DATES
Tax Filings
- 31 MAY Income Tax Due Date
- TF2 Monthly 20th
- PAYE (TF3) Monthly 20th
- NCT End of month
Payments
- PAYE (TF3) Monthly 20th
- NCT End of the next month
- Income Tax 31st January
Payments can be made to the following.
- Account Name: Tax Treasury
- Account Number: 38-9014-0749021-01
IMPORTANT DATES
31
MAY
Last day to submit 2023-2024 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
- 31 May Income Tax Form TF1
- 20 Every Month NCT Form TF2, TF3
- Last day Every Month NCT Form
Payment Due Dates
- 31January Income Tax debt payments
- 20th Every Month PAYE
- Last day Every Month NCT (payment for previous month)
Payments can be made to the following.
- Account Name: Tax Treasury
- Account Number: 38-9014-0749021-01
- Call us on 4110
- Email us at taxoffice@gov.nu
- Visit us at the Government Building, Fonuakula, Alofi South
FORMS
- Tax Identification Number (TIN) Application
- TF1 Income Tax
- TF2 Business Tax (NCT and Non-NCT)
- TF3 Non-NCT Business Tax (New)
- Employer Monthly Schedule
- Employer Annual Schedule
- Summary NCT Returns
- Application for Incorporation of a Company
- Consent of Director or Directors
- Application by Overseas Company to Register as a Company
- Business Licence Application Form – COMPANY
- Business Licence Application Form – SOLE TRADER
- Business Licence Application Form – PARTNERSHIP
- Business Licence Renewal Form
Taxes
Business and Company Licensing
GUIDES
- Application for Incorporation of a Company
- Consent of Director or Directors
- Application by Overseas Company to Register as a Company
- Business Licence Application Form - COMPANY
- Business Licence Application Form - SOLE TRADER
- Business Licence Application Form - PARTNERSHIP
- Business Licence Renewal Form
- Individual tax obligations
- Business tax obligations
- NCT Guide
- Business types
- Register a company
- Obtain a business licence
- Understanding your tax obligations
- Business types
- Income Tax - Individuals / Sole Traders / Partnerships
- Income Tax - Companies
- NCT
- Register a company
- Obtain a business licence
- Filing NCT
- Filing PAYE
LEGISLATION
- Income Tax 1961
- Income Tax Act Regulations
- Niue Consumption Tax (NCT) Act 2009
- Companies Act 2006
- Companies Regulations
- Act 307 Business Licence Act 2011
- Business Licence Act 1997
- Business Licence Regulations 1997
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