Niue Tax Office - Business License Renewal

GOVERNMENT OF NIUE

NIUE TAX OFFICE
NIUE BUSINESS LICENCE RENEWAL
This renewal form is for registered businesses that have been granted business licenses. If you have not registered, please apply for a new business license

Sole Traders or Partners require an individual Tax Identification Number (TIN). Companies must be registered on the Companies Register, and have a company TIN. Please contact the Tax Office if you don't know your TIN, or fill out the relevant TIN application form available on the Tax Office website.

IMPORTANT NOTICE:

The Licensor of Business requires businesses seeking license renewal for 2026 to complete and file income taxes for the 2024/2025 tax year, which ended 30 April 2025.
RENEWAL YEAR*

20262025
BUSINESS LICENSE NUMBER*
TRADING NAME*
BUSINESS STRUCTURE*

Sole OperatorPartnershipCompany
Company Tax Identification Number (TIN)*
01-XXXX-XX

APPLICANT
Name*

First NameLast Name
Tax Identification Number*
01-XXXX-XX
Applicant Role*
Phone Number*
Please enter a valid phone number.Format: (000) 000-0000.
Email*
example@example.com
Address*

Location (if applicable), Village

Street Address Line 2

CityState / Province

Postal / Zip Code
Primary Employer*

Niue Public Service (Government)Other Employer
LICENSE DETAILS

Changes to your business license details in this section requires your license to be reviewed, to ensure it meets the terms and conditions of the license. For more information refer to Business License Act 1997 Section 7(3).
Has the location of business changed from that listed in your business license certificate?*

YesNo
Enter approved location address.*

Street Address, Village

Street Address Line 2

VillageState / Province

Postal / Zip Code
Enter new business location address.

Street Address, Village

Street Address Line 2

VillageState / Province

Postal / Zip Code
Has the nature of your business changed?*

YesNo
Nature of business means the specific activities your business was approved for during the business registration process. You must select 'Yes' if your business activities have changed significantly from what you were approved for, and/or if you wish to add new activities. For example, you have an existing business license as a mechanic under a Service Provider license type, and you now want to also provide car rental services. Another example is if you want to sell car parts parts and accesories, in which case you will also require an additional Retailer license type.
List all approved business activities. *
New business activities to add. *
Does your new activity involve sale of food?*

YesNo
Does your new activity involve sale of alcohol?*

YesNo
Your new business activities will be reviewed, and you will be notified if the activities are approved, or require public advertisement for objections. Public advertisement will require an additional fee.
LICENSE FEES

Your application is not considered complete until these license fees have been paid
Select APPROVED LICENSE TYPES ONLY to renew.*

Service ProviderRetailerWholesaler
Each License Type has a fee of $34.00. There is also a mandatory $12.50 renewal certificate fee.
count Wholesaler
count Retailer
count Service Provider
Total Fees $
Your application is not considered complete until full payment has been made.
Payment Reference ID
IMPORTANT! Include this ID in online bank transfer or payment to Public Service Building front desk to prevent delay in processing your renewal
Payment can be made in person at the Public Service Building front desk, or through online bank transfer using details below.

Account Name: Tax Treasury

Account Number: 38-9014-0749021-01

Code: Your Business Name

Reference: Payment Reference ID (above)
OTHER REQUIREMENTS
Was your annual turnover (all income received by the business) in the previous tax year greater than $20,000?*

YesNo
Under Amendment 2011 of the Income Tax Act 1961 Section 5(4a), the Licensor of Business may accept a signed declaration in writing of your business income to accompany your individual income tax filing. However, the Tax Office may ask for evidence (bank statements, receipts ect) to verify that your turnover is under $20,000.

IMPORTANT NOTICE: Under the Tax Administration Act 2026, from 01 July 2026 all businesses will be required to file a profit and loss statement as a minimum requirement for income tax filings.
Signed declaration of business income and/or financial statements

Cancelof
Was your annual turnover in the previous tax year greater than $75,000?

YesNo
Pursuant to the Niue Consumption Tax Act 2009 Section 8, all businesses that have annual turnover of taxable supplies greater that $75,000 must register for NCT.
Profit and Loss
An online profit and loss form is available to help business owners determine their financial positions, for non-NCT and NCT registered businesses.

Please note these provided forms are a minimum requirement. For large businesses, additional evidence must be provided where necessary to support your filings.

Businesses that employ accounting services may submit provided financial statements.
How will you submit your profit and loss statement?

Online formUploading files belowIn person to the Tax Office
Profit and Loss statement upload. Please note your renewal application may not be processed until these statements have been reviewed and accepted by the Niue Tax Office.*

Cancelof
Please note that your renewal application will not be processed until your statements have been submitted, reviewed and accepted by the Niue Tax Office.
CHECKLIST*

Payment completedProfit and Loss Statement submitted
CHECKLIST*

Payment completedSigned declaration of income and/or financial statements submitted
A renewal application is not considered complete until all checklist items have been adressed. Incomplete applications will not be processed.
DECLARATION
I declare that the above information is true and correct to the best of my knowledge.*

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MonthDayYear
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GOVERNMENT OF NIUE

NIUE BUSINESS LICENCE RENEWAL

APPLICANT

LICENSE DETAILS

LICENSE FEES

OTHER REQUIREMENTS

Profit and Loss

DECLARATION