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>>You are here: Niue


The Island of Niue is situated in the South Pacific Ocean on the eastern side of the International Date Line - a short flight from New Zealand. It is a self-governing nation and a British Commonwealth Associate member and as such, it has the protection of New Zealand and the British Crown.

Niue enjoys political stability and has a Westminster style Government headed by the Premier. The official commercial language is English and it is steadily developing into a busy and respected member of the offshore fraternity.


·          No requirement to file annual returns or financial statements no requirement to hold annual general meetings of shareholders or directors.

·          Full exemption from taxation on any business activity or transaction carried out outside of Niue.

·          Speedy incorporation procedure via Regional Registry offices in key worldwide locations, and simple ongoing administration.

·          Reasonable formation and maintenance costs and fees (annual license fee of US$150.00 for any authorized capital).

·          Complete business privacy and confidentially.

·          No minimum or maximum capital requirements.

·          IBCs may engage in any lawful business in any country and may carry on transactions in whatever currencies they choose.

·          Nominative, bearer or non-par value shares at owner’s option.

·          Mortgages and charges on shares are optional and can be registered if desired.

·          IBCs need not have more than one director.

·          The shareholders, directors, and officers may be of any nationality and may be residents of any country.

·          Neither the directors nor the officers need to be shareholders.

·          Directors and/or officers can be either corporate entities or natural persons.

·          There is no requirement to register initial or ongoing changes in directors and/or officers.

·          Shareholders and/or directors may hold their meetings in any country and they may attend such meetings by proxy.

·          The word “Limited” may be used in an IBC’s name, as well as a broad selection of other name endings which are permitted.

·          Register of Director(s) is optional and may be kept anywhere in the world.

·          Familiarity of incorporation documents (Memorandum & Articles of Association, Certificate of Incorporation)

·          Incorporation documents may be drafted and registered in English or any other language together with a translation into English.

·          Company names can be incorporated in Chinese characters as well as Cyrillic script and other accepted language forms (together with an English translation or a Romanized version)

·          Corporate seal is optional.

·          Foreign companies can be redomiciled as Niue IBCs


·          Holder of bank accounts, fixed deposits, investment plans, and any other financial or commercial title.

·          Owner of shares of other companies or legal entities.

·          Owner of apartments, houses, buildings and any other movable of immovable property or goods.

·          Manager and promoter of international business transaction.

·          International leasing of vehicles, machinery and other.

·          To give or receive money for loans, commissions or others.

·          Marketing and promotion of product and services.

·          Other commercial and financial activities.


·          Flexible company law.

·          No taxes levied on offshore and banking transactions.

·          No exchange control.

·          Political and economic stability.

·          Good communication facilities.



South Pacific, 170 degrees west and 19 degrees south.


It is a large uplifted coral atoll with an area of 260 square kilometers.



Official Language:



British Commonwealth Associate Member/self-governing state.

Legal Tender:

New Zealand dollar.


Tourism, fishing and agriculture.  Niue’s planned tourism industry is developing steadily.  In addition to its International Business Act, the Niue Government have also enacted comprehensive legislation and regulations regarding Niue Development Bonds, Trust/Trustee Companies.  Banks/Offshore Banking and Offshore Insurance matters, Mutual Assistance in Criminal Matters Bill and Proceeds of Crime Bill



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