Industry guidelines: Screen production industry

Double tax agreements

You may be a tax resident in both New Zealand and another country or territory. This means that you are a resident in two countries or territories and subject to the tax laws of each.

If both countries or territories tax their residents on worldwide income you could be taxed twice on the same income. Double tax agreements (DTAs) have been negotiated between New Zealand and many other countries or territories to decide which country or territory has the first or sole right to tax specific types of income. Find out from this table if your country or territory has a DTA with New Zealand.

Go to Work it out > Non-resident withholding tax (NRWT) rates and country codes (IR290) > for the NRWT rates for these countries or territories.

Further information about these DTAs is found on the Policy Advice Division website.

If you are coming to New Zealand as a contractor you can:

• read Non-resident contractors working in New Zealand
• contact the Non-resident Contractors Team for more information on your tax situation. See below for contact details.

Find out more

The Non-resident Contractors Team can help you with information about DTAs.

You can contact them at:

Other pages in: Screen production industry

• Recent changes to legislation
• Resident entertainers
• Self-employed resident contractors
• Entertainer, contractor or employee?
• Are you a resident or non-resident?
• Non-resident entertainers
• Per diems and allowances
• Equipment rentals
• Screen production industry glossary

Date published: 08 Sep 2008

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