Progress

Current status
rejected
21 May 2025 rejected
30 Aug 2023 under deliberation
29 Aug 2023 under deliberation

Scope

Implementers
New Zealand
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting
Government Branch
executive
Government Body
central government
Implementation Level
national

Timeline of events

21 May 2025
rejected

Digital Services Tax Bill 288-1 (2023) was discharged by New Zealand Government

On 21 May 2025, the New Zealand Government discharged the Digital Services Tax Bill 288-1 (2023). The Bill would have imposed a 3% tax on digital services revenue for groups with global revenues exceeding EUR 750 million and New Zealand-sourced reve…

Source
Event type law
Action type rejection
Government branch executive
Government body central government
30 Aug 2023
under deliberation

Introduced Digital Services Tax Bill

On 30 August 2023, the Digital Services Tax (DST) Bill was introduced in the New Zealand Parliament. The DST would be applicable to companies earning over EUR 750 million yearly from global digital services and more than NZD 3.5 million annually fr…

Source
Event type law
Action type introduction
Government branch executive
Government body central government
29 Aug 2023
under deliberation

Announced Digital Services Tax Bill

On 29 August 2023, the Government of New Zealand announced their intention to present to the parliament the Digital Services Tax (DST) Bill. The DST would be applicable to companies earning over EUR 750 million yearly from global digital services an…

Source
Event type law
Action type announcement
Government branch executive
Government body central government