Niue Taxes: The Taxes and Fees Travellers Need to Know About
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. 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?
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
- A price seems 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 not all outlets accept MasterCard, Visa or New Zealand debit cards.
Check out more money advice in the 11 Money Tips for Niue.
Taxes 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”. 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.
Niue Departure Tax
Departure Tax: NZ$80 per passenger
As of 2017, the Niue Departure Tax became a flat rate of NZ$80 for each passenger departing Niue. The Niue Departure Tax is included in flight tickets, so you will not have to pay separately at the airport. (Historically, you did, but this is no longer the case).
Many visitors will not notice this rate when booking a flight to and from Niue… But now you know!
Learn more about what to expect at the airport in Airport Arrival in Niue – Hanan Airport: Step-by-Step.
More About Niue Taxes and Other Budget Advice
- 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?
That’s it for our guide to Niue taxes for travellers. Now head to the Niue Travel Budget: How Much Does a Trip to Niue Cost? for its full budget overview or The Travel Guide to Niue on a Budget for more advice.