Niue capital gains tax: none unless you deal or buy to sell
Niue has no capital gains tax, so the tax on your investment gain is zero. Shares, funds, crypto and property held as an investment carry no tax on the gain, whatever the holding period. Section 51(c) of Niue's Income Tax Act 1961 taxes a sale profit only for a dealer or where the asset was bought in order to sell it, and that profit is taxed as ordinary income.
Rates current as of 2026-09-30, from the Income Tax Act 1961 on the Niue Tax Office site.
Current rules
Taxes on selling shares, crypto and property in Niue
What you pay when you sell
| Asset | Tax on the gain |
|---|---|
| Shares (personal investment) | Nothing. Niue's Income Tax Act 1961 has no charge on a private investor's gain on shares |
| Crypto | Nothing on the gain |
| Funds and ETFs | Nothing on the gain |
| Property (personal investment) | Nothing on the gain |
| Dealer or buy-to-sell profit | Income tax on the profit as ordinary income: 10% up to $10,000, 20% from $10,000 to $20,000, 30% above $20,000 |
| Goods and services | Niue Consumption Tax at 12.5% on taxable supplies and imports |
Source records as of 2026-09-30; each table links back to the authority page above.
Questions
Niue capital gains tax questions
Does Niue have a capital gains tax?
No. Niue taxes income under its own Income Tax Act 1961, administered by the Niue Tax Office, and that Act has no charge on the gain from selling a capital asset. Section 51 lists the sources of assessable income, and the only sale-of-property limb, section 51(c), reaches profits from selling property only where the taxpayer's business is dealing in that property or the property was acquired in order to sell it. Shares, crypto, funds and land held as an investment fall outside it, at any holding period.
When is a sale profit taxed in Niue?
When you are a dealer, or bought the asset for the purpose of selling it, or carried out a scheme devised to make a profit (section 51(c)). That profit is income and is taxed on the individual scale: 10 cents per dollar up to $10,000, 20 cents from $10,000 to $20,000 and 30 cents above $20,000, less the $156 personal rebate. An ordinary investor selling shares or crypto after holding them pays nothing on the gain.
Is Niue's tax law the same as New Zealand's?
No. Niue is self-governing in free association with New Zealand and uses New Zealand dollars, but it collects its own taxes under its own legislation. New Zealand's bright-line and other gains rules do not apply to a sale governed by Niue law.
Are dividends taxed?
Dividends from shares are non-assessable income under section 40(2)(c) of the Income Tax Act 1961. They count only to set the rate on your other taxable income.
What does the Income Tax Act say about gains on sale?
Niue has no capital gains tax. The Income Tax Act 1961 has no charge on the gain from selling a capital asset: section 51 lists the sources of assessable income and the only sale-of-property limb, section 51(c), reaches profits from selling property only where the taxpayer's business is dealing in that property or the property was acquired for the purpose of selling it. Source: https://mof.gov.nu/wp-content/uploads/2024/04/IncomeTax_1961.pdf
What is taxed at the individual rates?
A private investor's sale of shares, crypto, funds or land held as an investment is outside section 51(c) and untaxed. A dealer's or a buy-to-flip profit is income and is taxed on the individual scale: 10 cents per dollar up to $10,000, 20 cents from $10,000 to $20,000, 30 cents above $20,000 (Schedule 1, Part B). Source: https://mof.gov.nu/wp-content/uploads/2024/04/IncomeTax_1961.pdf
How are dividends treated?
Dividends from shares are non-assessable income under section 40(2)(c) of the Income Tax Act 1961; they count only to set the rate on a holder's other taxable income. Source: https://mof.gov.nu/wp-content/uploads/2024/04/IncomeTax_1961.pdf
What is the Niue Consumption Tax rate?
Niue Consumption Tax is charged at 12.5 percent on taxable supplies and imports under section 4(3) of the Niue Consumption Tax Act 2009; it is a tax on the supply, not on the gain. Source: https://mof.gov.nu/wp-content/uploads/2025/09/Niue-NCT-Act-2009.pdf
Who administers tax in Niue and when does the tax year end?
The Niue Tax Office administers income tax, the consumption tax and business licensing, and the individual income tax year ends on 31 March (Form TF1). Source: https://mof.gov.nu/wp-content/uploads/2024/06/TF1-Inidividual-Income-Tax-Form.pdf