The Niue Consumption Tax (NCT) is a value-added taxorconsumption tax for goods and services consumed in Niue. It is modeled on the New Zealand Goods and Services Tax and charged at a rate of 12.5%.
The bill for the NCT was originally introduced to the Niue Assembly by Premier Toke Talagiin November 2007,[1] but put on hold shortly afterwards after opposition from MPs.[2] It was reintroduced a year later,[3] and again delayed.[4] It was finally passed on 5 February 2009,[5][6] and came into force on 1 April 2009.[7] The increased revenue from the NCT was partially offset by lowering income tax, import taxes, and tax on secondary income.
