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Industry guidelines
Nga aratohu ahumahi
Industry guidelines: Screen production industry

Double tax agreements

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

If both countries 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 to decide which country has the first or sole right to tax specific types of income. Find out from this table if your country has a DTA with New Zealand.

Countries with DTAs with New Zealand

Austria

India

South Africa

Australia

Indonesia

Spain

Belgium

Ireland

Sweden

Canada

Italy

Switzerland

Chile

Japan

Taiwan

China

Malaysia

Thailand

Czech Republic

Mexico

The Netherlands

Denmark

Norway

The Philippines

Fiji

Poland

United Arab Emirates

Finland

Republic of Korea

United Kingdom

France

Russian Federation

United States of America

Germany

Singapore

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

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

Note

If New Zealand has a DTA with your country, that DTA will be available in your country. This may be useful if you want the information in a language other than English.

Many countries that don't have a DTA with New Zealand still allow their citizens to claim a credit for tax paid overseas.

Find out more

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

You can contact them at:

Non-resident Contractors Team
Inland Revenue
Private Bag 39984
Wellington Mail Centre
New Zealand

Phone 64 4 890 3056
Fax 64 4 890 4510

Email nr.contractors@ird.govt.nz

 

 


Date published: 10 Apr 2008

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