The key points to know about legal compliance in New Zealand are the following:u003cbr/u003eu003cbr/u003e- Corporate income tax in New Zealand rests on a flat rate of 28%u003cbr/u003e- Payroll taxes are taxes imposed on employers or employeesu003cbr/u003e- There are agreements with 39 jurisdictions to avoid double taxationu003cbr/u003e- Legal representatives are highly recommended