Niue Consumption Tax

Niue Consumption Tax


The Niue Legislative Assembly have passed the Niue Consumption Act during the first week of February 2009, the 12.5 percent tax on good and services is expected to come into effect on 1 April 2009. Income tax has also been lowered, and import tax may be reset to zero except for "sin" items like tobacco, alcohol and soft drinks. Tax on secondary income is also been lowered from 35 percent to 10 percent with the stated goal of fostering increased labour productivity.

Text of the Niue Consumption Act


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