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New Zealand Tax Treaties
32 active treaty partners
New Zealand maintains 32 active bilateral tax treaties. General dividend withholding rates across its treaty network range from 15% to 15% (median 15%), with qualified rates for direct investment ranging from 0% to 15%. Interest rates range from 10% to 15% (median 10%). Pensions are exempt from source-country withholding across all treaties.
Tax System Overview
Corporate Rate28%
Individual Range10.5-39%
Capital Gains0%
CurrencyNZD
Key Facts
Treaty Model BasisOECD
Treaty Network40 treaties
Fiscal YearApr 1 - Mar 31
CurrencyNZD
Rate Distribution
General Dividends at 5% or below0 of 32 treaties
Qualified Dividends at 5% or below30 of 32 treaties
Interest at 0%0 of 32 treaties
Official Sources
Tax AuthorityInland Revenue Department (IRD)
Treaty AuthorityInland Revenue Department (IRD)
Treaty Partners
| Partner | Dividends | Interest | Pensions | Status |
|---|---|---|---|---|
| 🇦🇺Australia | 15% / 5% | 10% | 0% | In force |
| 🇦🇹Austria | 15% / 5% | 10% | 0% | In force |
| 🇧🇪Belgium | 15% / 5% | 10% | 0% | In force |
| 🇨🇦Canada | 15% / 5% | 10% | 0% | In force |
| 🇨🇱Chile | 15% / 5% | 10% | 0% | In force |
| 🇨🇳China | 15% / 5% | 10% | 0% | In force |
| 🇨🇿Czech Republic | 15% / 5% | 10% | 0% | In force |
| 🇩🇰Denmark | 15% / 5% | 10% | 0% | In force |
| 🇫🇮Finland | 15% / 5% | 10% | 0% | In force |
| 🇫🇷France | 15% / 5% | 10% | 0% | In force |
| 🇩🇪Germany | 15% / 5% | 10% | 0% | In force |
| ðŸ‡ðŸ‡°Hong Kong | 15% / 5% | 10% | 0% | In force |
| 🇮🇳India | 15% / 5% | 10% | 0% | In force |
| 🇮🇩Indonesia | 15% / 15% | 10% | 0% | In force |
| 🇮🇪Ireland | 15% / 5% | 10% | 0% | In force |
| 🇮🇹Italy | 15% / 5% | 10% | 0% | In force |
| 🇯🇵Japan | 15% / 0% | 10% | 0% | In force |
| 🇲🇾Malaysia | 15% / 5% | 15% | 0% | In force |
| 🇲🇽Mexico | 15% / 5% | 10% | 0% | In force |
| 🇳🇱Netherlands | 15% / 5% | 10% | 0% | In force |
| 🇳🇴Norway | 15% / 5% | 10% | 0% | In force |
| 🇵ðŸ‡Philippines | 15% / 15% | 15% | 0% | In force |
| 🇵🇱Poland | 15% / 5% | 10% | 0% | In force |
| 🇸🇬Singapore | 15% / 5% | 10% | 0% | In force |
| 🇿🇦South Africa | 15% / 5% | 10% | 0% | In force |
| 🇰🇷South Korea | 15% / 5% | 10% | 0% | In force |
| 🇪🇸Spain | 15% / 5% | 10% | 0% | In force |
| 🇸🇪Sweden | 15% / 5% | 10% | 0% | In force |
| 🇨ðŸ‡Switzerland | 15% / 5% | 10% | 0% | In force |
| 🇹🇷Turkey | 15% / 5% | 10% | 0% | In force |
| 🇬🇧United Kingdom | 15% / 5% | 10% | 0% | In force |
| 🇺🇸United States | 15% / 5% | 10% | 0% | In force |