Foreign Account Tax Compliance Act (FATCA)

Find out how FATCA could apply to you.

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About the Foreign Account Tax Compliance Act (FATCA) Find out what FATCA is and if you have obligations to report for FATCA.
FATCA registration and reporting Find out how to register with the IRS, receive your Global Intermediary Identification Number (GIIN) and register and report with Inland Revenue.
Inland Revenue's role in FATCA Find out how we will help you meet your FATCA obligations.
Key dates for FATCA data Read about key dates for New Zealand financial institutions.
Important FATCA documents Read Inland Revenue's guidance for New Zealand financial institutions.
Temporary relief extension for Foreign Financial Institutions to report US TINs Temporary relief has been extended to 2026, 2027 and 2028 for New Zealand Foreign Financial Institutions (FFIs) that have not been able to get US Taxpayer Identification Numbers (TINs) for their pre-existing FATCA reportable account holders and controlling persons.
FATCA glossary Read about key terms for FATCA.

Te Ture Tautuku Tāke Pūtea o Tāwāhi (FATCA) Foreign Account Tax Compliance Act (FATCA)