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Official languages

ISO 4217


Tokelauan and English


New Zealand Dollar


Document checklist:



"Tokelau is an island nation located in the South Pacific Ocean. It is made up of three atolls, Atafu, Nukunonu, and Fakaofo. The population of Tokelau is approximately 1,500 people, and the economy is largely based on subsistence agriculture and fishing.

The GDP of Tokelau was estimated to be $7.3 million in 2018, with a GDP per capita of $4,867. This is a significant increase from the GDP per capita of $3,845 in 2017. The main sources of income for Tokelau are remittances from overseas workers, fishing licenses, and aid from New Zealand.

Tokelau has a high unemployment rate of around 25%, and the majority of the population lives below the poverty line. The government has implemented a number of initiatives to improve the economy, such as the Tokelau Economic Development Plan, which aims to increase economic growth and reduce poverty.

Overall, Tokelau has a small but growing economy, with the potential to improve with the right investments and initiatives."


Tokelau is a dependent territory of New Zealand, and as such, its taxation system is closely linked to that of New Zealand. However, Tokelau is exempt from some New Zealand taxes, such as income tax and GST (Goods and Services Tax).

As Tokelau is primarily an island community, with a small population engaged in subsistence farming and fishing, there is no formal system of taxation in place. However, there are some fees and levies that are collected by the government to support public services, such as fees for fishing licenses and import duties on certain goods.

Since there is no formal tax system in Tokelau, there is no calendar for tax payments or filing of tax returns. However, those engaged in commercial activities that generate income may be required to file tax returns with the New Zealand Inland Revenue Department. Additionally, those engaged in business activities in Tokelau should consult with a tax professional or legal expert to ensure compliance with New Zealand tax laws and regulations.

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