Promote:
Invest in Niue
A short guide for companies expanding into Niue: the economy at a glance, the rules and steps to set up, and who can help, each with its source.
1. Niue at a glance
PopulationEstimate
1,621
Statistics Niue estimates the population at 1,621 for the year ending June 2024.
Source: Statistics Niue, National Accounts Estimates 2025 (opens in a new tab) · as of year ending June 2024
GDPEstimate
GDP in current prices was 49,050 thousand New Zealand dollars in the year ending June 2024, Statistics Niue estimates.
Source: Statistics Niue, National Accounts Estimates 2025 (opens in a new tab) · as of year ending June 2024
GDP per personEstimate
GDP per person in current prices was 30,254 New Zealand dollars in the year ending June 2024.
Source: Statistics Niue, National Accounts Estimates 2025 (opens in a new tab) · as of year ending June 2024
Real GDP growthEstimate
7.0%
Real GDP growth was 6.99 percent in the year ending June 2024, in constant 2019 prices.
Source: Statistics Niue, National Accounts Estimates 2025 (opens in a new tab) · as of year ending June 2024
Inflation
2.8%
Annual consumer price inflation was 2.80 percent in the March 2026 quarter, the Statistics Office reports.
Source: Statistics Niue, Consumer Price Index, March 2026 (opens in a new tab) · as of March 2026 quarter
The currency is the New Zealand dollar.
Source: Statistics Niue, National Accounts Estimates 2025 (opens in a new tab) · as of April 14, 2026
2. Before you set up
The investment agency, any one-stop route, the sectors reserved for nationals and the zones, as the guide found them.
Niue has no investment promotion agency; Cabinet registers foreign enterprises under the Development Investment Act 1992.
Source: Niue, Development Investment Act 1992 (opens in a new tab) · as of November 1, 2026
The Development Investment Act 1992 sets no single office for investors: applications go to Cabinet, and company registration goes to the Companies Office.
Source: Niue, Development Investment Act 1992 (opens in a new tab) · as of November 1, 2026
Section 15 of the Development Investment Act 1992 has Cabinet publish an Investment Code listing activities reserved for local enterprises; no Code appears on the Government's legislation or Gazette pages.
Source: Niue, Development Investment Act 1992 (opens in a new tab) · as of November 1, 2026
The Development Investment Act 1992 sets investment incentives for activities and names no zone, and no zone authority or zone list was found.
Source: Niue, Development Investment Act 1992 (opens in a new tab) · as of November 1, 2026
3. Steps to set up
The main steps, in order, each with the body responsible and its official page.
Setting up in Niue
- Apply to Cabinet to register as a foreign enterprise for each activity before carrying on business.CabinetOfficial page (opens in a new tab)
Source: Niue, Development Investment Act 1992 (opens in a new tab) · as of November 1, 2026
- Incorporate a company, or register an overseas company, with the Registrar of Companies.Registrar of CompaniesOfficial page (opens in a new tab)
Source: Niue Companies Office, how to register a company (opens in a new tab) · as of November 1, 2026
- Obtain a tax identification number from the Niue Tax Office.Niue Tax OfficeOfficial page (opens in a new tab)
Source: Niue Tax Office page, Ministry of Finance, read 2026-11-01 (opens in a new tab) · as of November 1, 2026
- Apply to the Licensor for a business license; new applications are advertised in the Gazette for objections.Niue Tax Office34 New Zealand dollars per license type, 23 advertising fee, 12.50 certificate; companies pay 150 more (Tax Office page, fees include Niue Consumption Tax)Official page (opens in a new tab)
Source: Government of Niue, Niue Laws Volume 1, as at 2019 (opens in a new tab) · as of 2020
Show 3 more set-up steps
- Register for Niue Consumption Tax if taxable supplies are expected to reach 75,000 New Zealand dollars in a period.Niue Tax OfficeThreshold 75,000 New Zealand dollars of taxable supplies in a periodOfficial page (opens in a new tab)
Source: Government of Niue, Niue Laws Volume 3, as at 2019 (opens in a new tab) · as of 2020
- Apply for work permits for staff under the Immigration Act 2011, and ask Cabinet about permits for key personnel of an approved enterprise.Niue Immigration DepartmentOfficial page (opens in a new tab)
Source: Niue, Immigration Act 2011 (opens in a new tab) · as of November 1, 2026
- Open a bank account through the Niue Development Bank's Kiwibank agency branch.Niue Development BankOfficial page (opens in a new tab)
Source: Government of Niue, Kiwibank options release, 2026-07-25 (opens in a new tab) · as of July 25, 2026
4. Organizations that help investors
Start with Cabinet and Niue Customs. Each card links to the organization’s own site.
Each card says what it can help with:Get adviceFind financeMeet requirementsResearch markets
Investment and business setup
- Research markets
Cabinet secretariat
Cabinet
Office of the Cabinet
Cabinet receives applications from foreign enterprises to register under the Development Investment Act 1992 and decides them.
Visit Cabinet (opens in a new tab)Source: Niue, Development Investment Act 1992 (opens in a new tab) · as of November 1, 2026
- Meet requirements
Company registry
Companies Office
Niue Companies Office
Keeps the public Companies Register and takes applications to incorporate a company.
Visit Companies Office (opens in a new tab)Source: Niue Companies Office, how to register a company (opens in a new tab) · as of November 1, 2026
Show 1 more organization
- Meet requirements
Immigration department
Niue Immigration
Niue Immigration Department
Publishes the forms, visa exemption card and Immigration Act 2011 for people entering, working or staying in Niue.
Visit Niue Immigration (opens in a new tab)Source: Niue Immigration Department page, read 2026-11-01 (opens in a new tab) · as of November 1, 2026
Customs and tax
- Meet requirements
Customs service
Niue Customs
Niue Customs Service
Clears imported goods through the ASYCUDA system and enforces the Customs Act 1966, which also governs export entries.
Visit Niue Customs (opens in a new tab)Source: Government of Niue, Customs clearance procedures release, 2025-12-22 (opens in a new tab) · as of December 22, 2025
- Meet requirements
Tax and licensing office
Niue Tax Office
Administers taxation, business licensing and company incorporation laws, and runs online forms for tax numbers, returns and licenses.
Visit Niue Tax Office (opens in a new tab)Source: Niue Tax Office page, Ministry of Finance, read 2026-11-01 (opens in a new tab) · as of November 1, 2026
Chambers and industry associations
- Get advice
Chamber of commerce
Niue Chamber
Niue Chamber of Commerce
Offers membership and gives training, support and advocacy to Niue's private sector.
Visit Niue Chamber (opens in a new tab)Source: Niue Chamber of Commerce, home page, read 2026-11-01 (opens in a new tab) · as of November 1, 2026
- Get advice
Regional private sector body
PIPSO
Pacific Islands Private Sector Organisation
Regional body
Links national private sector bodies across the Pacific and publishes guides, among them an export pricing guide for the Pacific Islands.
Visit PIPSO (opens in a new tab)Source: Pacific Islands Private Sector Organisation, home page, 2025 items (opens in a new tab) · as of November 1, 2026
5. Worth knowing
Cabinet registration
No foreign enterprise may carry on business in an activity unless Cabinet has registered it for that activity (section 6).
What to do: Apply to Cabinet before you start, and list each activity you intend.
Source: Niue, Development Investment Act 1992 (opens in a new tab) · as of November 1, 2026
Ownership test
An enterprise is foreign if non-local persons hold 50 percent or more of its voting power and ownership, or if its central management is outside Niue.
What to do: Check your ownership and management structure against the Act's definition before you apply.
Source: Niue, Development Investment Act 1992 (opens in a new tab) · as of November 1, 2026
Logistics and border performance
From February 1, 2026, Customs strictly holds imports until a full ASYCUDA declaration is paid and released, after repeated non-compliance (section 52A).
What to do: File the goods declaration and pay duties before your equipment lands.
Sources: Government of Niue, Customs clearance procedures release, 2025-12-22 (opens in a new tab); Government of Niue, Customs reminder on clearance of goods, 2025-04-16 (opens in a new tab) · as of November 1, 2026
Tourism capacity
The 2026-27 budget says tourism growth is limited without investment to improve the local economy's capacity to absorb tourists.
What to do: Ask the Ministry of Finance about capacity limits before you start a tourism project.
Source: Niue Ministry of Finance, Budget 2026-27 Book 1, June 2026 (opens in a new tab) · as of November 1, 2026
Show 1 more
Reserved sectors
The Development Investment Act 1992 provides for an Investment Code listing activities reserved for local enterprises, but no Code was found on the Government's legislation or Gazette pages.
What to do: Ask the Office of the Cabinet for the current Investment Code before you choose an activity.
Sources: Niue, Development Investment Act 1992 (opens in a new tab); Government of Niue, Information page (legislation), read 2026-11-01 (opens in a new tab) · as of November 1, 2026
6. How Promote:Global helps
- Compare Niue with other countriesSet Niue beside other countries on investment momentum, fundamentals and trade access, before site, tax and legal work.
- Find advisors and service firmsAsk an advisory firm a scoped, paid question, or browse firms that list their own services, from legal work to logistics.
- Organize your next stepsKeep each product and market in a project, with a roadmap of steps you work through.
Turn this guide into your Niue project.
Use Promote:Global to explore markets, understand requirements and organize your next steps.
Promote:Niue is an independent guide by Promote:Global, not an official government portal. The organizations named here are independent public and membership bodies, not Promote:Global partners, and every link goes to their own site.
Facts read from public sources, with an editorial cut-off of November 1, 2026. Nothing here is investment, legal, tax or sanctions advice. Check current status with the organization before you rely on it.