GOVERNMENT OF NIUE

File TF1 – Individual Income Tax Form

Individuals must submit their individual income tax return to the Tax Office by the 31st of August due date to avoid a 5 percent late assessment penalty fee.

SOLE OPERATORS and PARTNERSHIPS must declare income for their business as part of their individual income by using TF1 – Individual Income Tax Form, under SELF EMPLOYED INCOME and/or PARTNERSHIP INCOME. 

COMPANIES and Other Incorporated Societies must use TF2 – Companies Income Tax Form to file their income tax returns.

The amount declared in the tax returns as income from the business should be the calculated profit (or loss) from the business, which must be supported with all relevant evidence such as financial statements to support your claim. An online profit and loss form is available to assist business owners, for Non-NCT and NCT registered businesses.

All income tax forms must be filed by 31st of August due date to avoid a late assessment penalty fee.

File monthly PAYE return 

All businesses that have employees must file monthly PAYE returns.

File monthly NCT return

NCT registered businesses must file monthly NCT returns.

Apply for Business License Renewal.

 

Sole traders and all partners require a valid individual Tax Identification Number (TIN). Companies must be registered on the Companies Register, and have a valid company TIN. Please contact the Tax Office if you do not know your TIN, or fill out TIN application form for individuals or companies. 

IMPORTANT NOTICE:

The Licensor of Business requires businesses seeking license renewal for 2026/2027 to complete and file income taxes for the 2024/2025 tax year, which ended 30 April 2025. 

Apply for Business License.