For non-residents & visitors: Double tax agreements
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.
| Countries or territories with DTAs with New Zealand | ||
|---|---|---|
|
Australia |
India |
Russian Federation |
|
Austria |
Indonesia |
Singapore |
|
Belgium |
Ireland |
South Africa |
|
Canada |
Italy |
Spain |
|
Chile |
Japan |
Sweden |
|
China |
Korea |
Switzerland |
|
Czech Republic |
Malaysia |
Taiwan |
|
Denmark |
Mexico |
Thailand |
|
Finland |
Netherlands | United Arab Emirates |
|
Fiji |
Norway |
United Kingdom |
|
France |
Philippines |
United States of America |
|
Germany |
Poland |
|
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.
Note
If New Zealand has a DTA with your country or territory, that DTA will be available in your country or territory. This may be useful if you want the information in a language other than English.
Many countries or territories 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: 08 Sep 2008
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