Niue's new system of taxes is expected to be in place by the beginning of July next year.
The country is introducing a consumption tax, which is likely to be set at 12.5 percent.
The tax changes, which will coincide with lower import duties and cuts to income tax, are a requirement of Niue signing up to the PICTA and PACER regional trade agreements.
The finance minister, Fisa Pihigia, says they had hoped to have the changes in place by next April but a lack of tax expertise on the island has pushed the launch date back.
"So there is a need to bring in people from overseas, probably from New Zealand, to assist, to train, the staff in the tax area and [there is also a need for] an awareness programme for the people to be aware of what is going on. So there is a lot of information that needs to be given to the public for the people to know and expect the change to the new tax regime."