Tipping and Taxes for Tourists in Niue
Ok, so no one wants to hear about the extra fees and taxes they’ll have to pay on holiday. Luckily, Niue’s taxes affecting tourists is only limited to two types of tax: the Niue Consumption Tax and the Departure Tax. As the taxes are always included in the price, you’ll hardly notice that you’re paying the extra percentage. What’s more, tipping is not customary in Niue, so there’s no requirement to factor that into your budget if you don’t want to. Nevertheless, it’s always good to be consumer-savvy. Wise up on the taxes that you’ll encounter on your trip with this Niue tax guide for travellers.
For more money talk, you might want to also check out What is the Best Way to Pay in Niue?
4 Quick Tips for Paying Taxes in Niue
- There is a universally applied tax to all goods and services in Niue, which is almost always included in the stated price
- Does a price seem too good to be true? Ask if the NCT is included
- Be aware that travellers paying by credit card will likely receive a 3-5% fee – learn more in Can You Use Your Credit Card in Niue?
- It’s recommended to always have New Zealand Dollars in cash available, as most but not all outlets accept MasterCard, Visa or New Zealand debit cards.
Check out more money advice in the 11 Money Tips for Niue.
© NiuePocketGuide.comIs Tipping Customary in Niue?
It is not customary nor expected for tourists to tip in Niue. Should you want to reward good service, however, a tip will be well received. A situation where a voluntary donation is encouraged is during cultural performances – more on that in the section below!
On the other hand, there are taxes that you will have to pay during your holiday. More on that in the sections below…
© NiuePocketGuide.comTaxes on Goods and Services
NCT Rate: 12.5% of the price of all goods and services.
A tax applied to all goods and services in Niue is known as the Niue Consumption Tax or “NCT” (however, many receipts state “GST” which is the consumer tax in New Zealand, but this still means “NCT”). This tax is applied to most things that you buy in Niue, from food in restaurants to vehicle hire to any activities you pay for.
Almost all prices you will see in Niue will include the NCT unless stated otherwise. If you’re unsure, it’s always best to ask whether the price includes NCT.
The current NCT rate came into effect in April 2009.
Good/Services Exempt from NCT
Some goods and services in Niue are exempt from the Niue Consumption Tax, including but not limited to:
- Alcohol not exceeding the duty-free allowance accompanying a person arriving from overseas in Niue
- Duty-free goods not exceeding NZ$500 in value accompanying a person arriving from overseas in Niue
- Telecommunications from a local supplier to an overseas supplier
- International transport services
- Education services
- Medical, dental and nursing services
- Goods exported from Niue to an overseas address.
Can You Get NCT Refunded?
Visitors cannot claim a tax refund on the Niue Consumption Tax.
(c) niuepocketguide.comNiue Departure Tax
Departure Tax: NZ$150 per passenger
As of 2020, the Niue Departure Tax became a flat rate of NZ$150 for each passenger departing Niue aged 12 years and over. The Niue Departure Tax is included in flight tickets, so you will not have to pay separately at the airport.
Learn more about what to expect at the airport in Airport Arrival in Niue – Hanan Airport: Step-by-Step.
Those visiting Niue via yacht will have to pay this departure tax as part of their clearance fees, see The Guide to Sailing in Niue for more details.
© NiuePocketGuide.comTipping During Cultural Performances
One of the rare occasions when tipping or a “voluntary donation” is encouraged in Niue is during cultural performances.
Cultural performances are mostly held at the Scenic Matavai Resort, consisting of a Polynesian-themed performance along with a buffet of local and international cuisine. When the evening entertainment draws to a close, one of the performers will put an empty basket in front of the performance area. This is a cue for the audience to make their voluntary donation; to place cash into the bowl. What you decide to donate is completely up to you.
Find out more about where to catch cultural performances in The Ultimate Guide to the Niue Nightlife.
More About Niue Taxes and Tipping
That’s it for our guide to Niue taxes and tipping for travellers. For more about money and budget in Niue, check out the following guides:
- What is the Currency of Niue?
- Can You Use Your New Zealand Bank Card in Niue?
- How Much Spending Money Do You Need for Niue?
Finally, head to the Niue Travel Budget: How Much Does a Trip to Niue Cost? for its full budget overview or The Budget & Backpacking Guide to Niue.
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