For non-residents & visitors: Double tax agreements
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:
- 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.
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
Back to top
