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Overseas pensions and annuity schemes IR257

(published September 2014) 

About this guide

This guide explains your tax obligations if you have an interest in a foreign superannuation scheme or you receive an overseas periodic pension.

Adobe Acrobat PDF | 117kb | 29 pages

When to use this guide

If you are a New Zealand tax resident with an interest in a foreign superannuation scheme or you receive an overseas periodic pension this guide explains what your tax obligations are in New Zealand. You can find out:

  • whether you'll have to pay tax on:
    • the value of your investment
    • lump-sum withdrawals and transfers (known as "foreign superannuation withdrawals"), or
    • overseas periodic pension payments
  • how a New Zealand double tax agreement could affect your tax
  • whether you can claim a tax credit in your New Zealand tax return for tax paid overseas.

This guide was formerly known as Overseas private pensions (IR257).

What you will need

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