# Niue

 Country code: NU

**Pros**
- Absence of capital gains, wealth, or inheritance taxes to support long-term capital preservation.
- High levels of personal safety and virtually non-existent crime rates within a small, self-governing community.
- Minimal regulatory interference and simplified administrative procedures for small-scale entrepreneurial ventures.

**Cons**
- Significant geographic isolation resulting in high transportation costs and limited access to global markets.
- Unreliable infrastructure including occasional telecommunications disruptions and limited local technical support services.
- Heavy economic reliance on foreign aid and a very small domestic labor pool for scaling operations.

Long story short: On Niue, the administration fits on a business card: a handful of officials who know you by your first name, and a tax authority that will never come knocking, simply because it barely has the means to bother.

The catch: there's almost nobody left to sell anything to. The island runs on New Zealand life support, with no commercial bank left on site, so everything gets settled in cash.

Other than that: near total safety, simple food built around fish and coconut crab, and landscapes that will stop you in your tracks.

## Will your income be taxed?

Long story short: NO.
**Niue** doesn't tax personal income, and nobody comes sniffing around when you settle in. No withholding, no tax return, no centre-of-vital-interests trap waiting to snap shut.

Earn what you want: the taxman here simply doesn't know your name.

**01.1 Income tax**

| Metric | Value | Detail |
| --- | --- | --- |
| Personal income tax | NONE | no personal income tax framework |

**01.2 Tax residence test**

| Metric | Value | Detail |
| --- | --- | --- |
| 183-day rule | does not exist here |  |
| Economic interest | does not exist here |  |
| Family centre | does not exist here |  |
| Habitual abode | does not exist here |  |
| Extended-stay test | does not exist here |  |

## Will your wealth be taxed?

Long story short: NO.
**Niue** keeps its hands off what you hold. *No capital gains tax*, no annual wealth grab, no inheritance regime.

Your portfolio compounds in peace and leaves the way it came in; nobody's standing at the door with their palm out.

**02.1 Investment income**

| Metric | Value | Detail |
| --- | --- | --- |
| Capital gains | NONE | no capital gains regime |
| Dividend tax | NONE | no dividend tax |
| Interest income | NONE | no interest income tax |

**02.2 Wealth & estate**

| Metric | Value | Detail |
| --- | --- | --- |
| Wealth tax | NONE | no annual wealth tax · no real-estate wealth tax · no net-worth assessment |
| Inheritance system | NONE | no estate tax · no heir-based duties · no succession tax framework. Wealth transfers across heir-classes are not taxed in this jurisdiction. Only standard probate / registration fees may apply. |

**02.3 Crypto**

| Metric | Value | Detail |
| --- | --- | --- |
| Crypto · tax regime | UNREGULATED | Fallback rate: 40% · Niue has no specific cryptocurrency legislation. Taxation is governed by the Income Tax Act 1961, which treats profits from the sale of personal property as assessable income if the property was acquired for the purpose of resale or as part of a profit-making undertaking. While Niue does not have a general Capital Gains Tax, this 'purpose' test effectively captures most crypto gains. Individual income tax is progressive: 10% on the first $15,000, 35% on the next $20,000, and 40% on any amount exceeding $35,000. Although Niue operates a territorial tax system, income derived from activities (such as trading) conducted by a resident while in Niue is generally considered taxable. |
| Crypto-to-crypto | TAXABLE | each swap counts as a disposal — gains realised at every trade |
| FATF travel rule | NOT SIGNED | no information-sharing obligation on VASP transfers |

## Easy to run a company there?

Long story short: YES.
**Niue** runs *no corporate income tax* and *no criminal liability* for misuse of corporate assets: fiscally and legally featherweight.

The catch: registries are *public*, so your name as shareholder is one search away for any curious stranger. They won't tax you, they won't prosecute you. They'll just put you in the shop window.

**03.1 Rates**

| Metric | Value | Detail |
| --- | --- | --- |
| Corporate tax | NONE | no corporate income tax framework |
| VAT standard rate | NONE | no general VAT · no consumption tax framework |

**03.2 Regime & registry**

| Metric | Value | Detail |
| --- | --- | --- |
| IP Box · Patent Box | NONE | no IP regime · IP income taxed under standard corporate rules |
| Misuse of corporate assets | NO CRIMINAL | no criminal liability · Niue follows the common law tradition and the Niue Companies Act 2006, which treats the misuse of corporate assets by a sole shareholder-director of a solvent company primarily as a civil matter. While Section 219 of the Companies Act 2006 criminalizes the 'fraudulent' taking or application of company property, common law principles (highly influenced by New Zealand jurisprudence) generally hold that a sole owner's consent precludes the 'dishonesty' or 'intent to defraud' necessary for a criminal conviction. In a solvent state, such actions are addressed through civil remedies for breach of directors' duties (Sections 101-112) or as tax and accounting irregularities. |
| Shareholders privacy | PUBLIC | Niue Companies Office |
| Directors privacy | PUBLIC | Niue Companies Office |

**03.3 Incorporation cost**

_In this country, the most standard company form is called Company (Limited Liability Company). The costs below are for incorporating a company in its simplest form, for reference only._

| Metric | Value | Detail |
| --- | --- | --- |
| State Registration Fee | USD 89 |  |
| Name Reservation Fee | USD 6 |  |
| Professional Incorporation and Registered Office Service | USD 1,123 |  |
| Total | USD 1,217 |  |

## A good fit for a holding?

Long story short: NO.
**Niue** has no treaty network at all, which buries the holding question, full stop.

Every dividend in or out eats the statutory withholding at full rate, and no domestic regime can patch a hole that sits on the source side. Don't park a holding here.

**04.1 Substance & exemptions**

| Metric | Value | Detail |
| --- | --- | --- |
| Territorial · individuals | WORLDWIDE | worldwide income taxation regardless of source |
| Territorial · corporates | WORLDWIDE | worldwide corporate taxation |
| Participation exemption | 100% | no minimum threshold · no holding period |
| CFC rules | NONE | no controlled foreign corporation regime · foreign-source corporate income out of scope |

**04.2 Withholding tax · non-resident**

| Metric | Value | Detail |
| --- | --- | --- |
| WHT · dividends | NONE | no withholding on outbound dividends |
| WHT · interest | NONE | no withholding on outbound interest |
| WHT · royalties | NONE | no withholding on outbound royalties |
| Tax-haven WHT | NONE | no punitive rate on record |

**04.3 Treaty network**

| Metric | Value | Detail |
| --- | --- | --- |
| Treaties signed | 0 | active |
| Treaties pending | — | in negotiation |

## Easy to come and go?

Long story short: SOME.
**Niue** taxes your worldwide income while you're resident, but at least the exit is free: *no exit tax* on the way out.

Leaving costs you paperwork, not money; your unrealised gains walk out the door with you, untouched.

**05.1 Exit & dual nationality**

| Metric | Value | Detail |
| --- | --- | --- |
| Exit tax | NONE | no triggers active · residence change tax-free · no deemed-disposal mechanism |
| Dual citizenship | FORBIDDEN | naturalisation requires renouncing existing citizenship |

**05.2 Citizenship paths**

| Metric | Value | Detail |
| --- | --- | --- |
| Residence | — | not available |
| Marriage | — | not available |
| Birth | — | not available |
| Descent | — | not available |
| Investment | — | not available |

## Is your money watched?

Long story short: PARTLY.
**Niue** has signed *most* of the standard exchange frameworks *and* runs a public corporate registry. Your accounts get reported to your home tax office, and your shareholdings sit in the shop window.

Watched on both axes: not wall-to-wall, but don't come here for discretion.

**Multilateral reporting frameworks — 2/9 active · 2 pending**

| Item | Status | Detail |
| --- | --- | --- |
| CRS | Signed | 2017 |
| CARF | None | — |
| FATCA | None | — |
| MLI | None | — |
| BEPS | None | — |
| MAAC | In force | 2016 |
| GLOBAL FORUM | Signed | — |
| EOIR | In force | — |
| CRYPTO TRAVEL RULE | None | — |

## Is it blacklisted?

Long story short: SOMEWHAT.
**Niue** is *flagged* by a few national tax administrations (drawn from FR/ES/PT/BR) and sits outside the FATF club.

The friction is selective: anti-abuse rules fire on specific corridors, and counterparties ask more questions than usual. Neither the FATF nor the EU has it on their lists, which keeps the damage contained: a nuisance, not a scarlet letter.

**Blacklist exposure — Listed by 2 authorities**

| Item | Status | Detail |
| --- | --- | --- |
| EMBARGO | Clear | un / us / eu sanctions |
| FATF | Clear | grey / black list |
| EU | Clear | non-cooperative list |
| FRANCE | Clear | ETNC list |
| SPAIN | Clear | tax-haven list |
| PORTUGAL | Listed | favourable regimes |
| BRAZIL | Listed | low-tax list |

## Do you feel free there?

Long story short:
Not enough data to tell how free you'd actually feel in **Niue**.

**08.1 Press freedom**

| Metric | Value | Detail |
| --- | --- | --- |
| Press freedom · RSF index | — |  |

Central bank digital currency

NONE

no announced CBDC program · no pilot · no retail or wholesale prototype on record

## Connected to the world?

Long story short: COMPLETELY CUT OFF.
**Niue** is unplugged from the global money grid: **2/11** of the services we track work here. No *Stripe*, no *Amazon*, and almost nothing around them either.

Whatever your plan is, the payment layer gets built from scratch, with local banks and local rules. Come for other reasons; connectivity isn't one of them.

**Accept payments — 1/6 available**

| Item | Status | Detail |
| --- | --- | --- |
| Stripe | Not available | card payments |
| PayPal | Not available | wallet payments |
| Adyen | Not available | enterprise psp |
| Mollie | Not available | eu payments |
| GoCardless | Not available | direct debit |
| Paddle | Available | merchant of record |

**Bank and move money — 1/3 available**

| Item | Status | Detail |
| --- | --- | --- |
| Wise | Available | multi-currency |
| Revolut | Not available | personal banking |
| Revolut Business | Not available | business banking |

**Buy and sell on Amazon — 0/2 available**

| Item | Status | Detail |
| --- | --- | --- |
| Amazon | Not available | consumer delivery |
| Amazon Seller | Not available | marketplace selling |

  SEE ALSO## Other jurisdictions worth comparing

Picked by similarity of strategic profile to Niue. No editorial ranking — neighbours in the same scoring space.

  PROFILE-ADJACENT Same shape, comparable overall friction.

 [   Northern Mariana Islands MP  → ](https://stateless.sx/en/country/mp) [   Curaçao CW  → ](https://stateless.sx/en/country/cw) [   Guam GU  → ](https://stateless.sx/en/country/gu)

  NOTABLY MORE FAVORABLE Same family of strategies, higher total score.

 [   Lebanon LB  → ](https://stateless.sx/en/country/lb) [   Faroe Islands FO  → ](https://stateless.sx/en/country/fo) [   Senegal SN  → ](https://stateless.sx/en/country/sn)

  NOTABLY LESS FAVORABLE Same family of strategies, lower total score.

 [   Gambia GM  → ](https://stateless.sx/en/country/gm) [   Cook Islands CK  → ](https://stateless.sx/en/country/ck) [   Fiji FJ  → ](https://stateless.sx/en/country/fj)