Income tax Dates
-
APR 7End-of-year income tax and Working for Families bills are due if you have an extension of time to file your income tax return.
-
MAY 7AIM instalments are due if you have a March balance date.
-
MAY 7Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.
Use these rates to deduct non-resident withholding tax (NRWT).
A key below this table explains how the rates work.
| Place | Interest | Interest paid to "associated persons" | Dividends | Royalty | Copyright (cultural) royalties |
|---|---|---|---|---|---|
| Australia | 10% f | 10% max | 0, 5 or 15% f | 5% max | 5% f |
| Austria | 10% f | 10% max | 15% f | 10% max | 10% f |
| Belgium | 10% f | 10% max | 15% f | 10% max | 10% f |
| Canada | 10% f | 10% max | 0, 5 or 15% f | 10% max | 5% f |
| Chile | 10% or 15% f | 10% or 15% max | 15% f | 5% max | 5% f |
| China | 10% f | 10% max | 15% f | 10% max | 10% f |
| Czech Republic | 10% f | 10% max | 15% f | 10% max | 10% f |
| Denmark | 10% f | 10% max | 15% f | 10% max | 10% f |
| Fiji | 10% f | 15% max | 15% f | 15% max | 15% f |
| Finland | 10% f | 10% max | 15% f | 10% max | 10% f |
| France | 10% f | 10% max | 15% f | 10% max | 10% f |
| Germany | 10% f | 10% max | 15% f | 10% max | 10% f |
| Hong Kong | 10% f | 10% max | 0, 5, 15% f | 5% max | 5% f |
| India | 10% f | 10% max | 15% f | 10% max | 10% f |
| Indonesia | 10% f | 10% max | 15% f | 15% max | 15% f |
| Ireland | 10% f | 10% max | 15% f | 10% max | 10% f |
| Italy | 10% f | 10% max | 15% f | 10% max | 10% f |
| Japan | 10% f | 10% max | 0 or 15% f | 5% max | 5% f |
| Korea, Republic of (South Korea) | 10% f | 10% max | 15% f | 10% max | 10% f |
| Malaysia | 15% f | 15% max | 15% f | 15% max | 15% f |
| Mexico | 10% f | 10% max | 15% f | 10% max | 10% f |
| Netherlands | 10% f | 10% max | 15% f | 10% max | 10% f |
| Norway | 10% f | 10% max | 15% f | 10% max | 10% f |
| Papua New Guinea | 10% f | 10% max | 15% f | 10% max | 10% f |
| Philippines | 10% f | 10% max | 15% f | 15% max | 15% f |
| Poland | 10% f | 10% max | 15% f | 10% max | 10% f |
| Russian Federation | 10% f | 10% max | 15% f | 10% max | 10% f |
| Samoa | 10% f | 10% max | 5 or 15% f | 10% max | 10% f |
| Singapore | 10% f | 10% max | 5 or 15% f | 5% max | 5% f |
| South Africa | 10% f | 10% max | 15% f | 10% max | 10% f |
| Spain | 10% f | 10% max | 15% f | 10% max | 10% f |
| Sweden | 10% f | 10% max | 15% f | 10% max | 10% f |
| Switzerland | 10% f | 10% max | 15% f | 10% max | 10% f |
| Taiwan | 10% f | 10% max | 15% f | 10% max | 10% f |
| Thailand | 10% or 15% f | 10% or 15% max | 15% f | 10% or 15% max | 10% f |
| Turkey | 10% or 15% f | 10% or 15% max | 5 or 15% f | 10% max | 10% f |
| United Arab Emirates | 10% f | 10% max | 15% f | 10% max | 10% f |
| United Kingdom | 10% f | 10% max | 15% f | 10% max | 10% f |
| United States of America | 10% f | 10% max | 0, 5 or 15% f | 5% max | 5% f |
| Viet Nam | 10% f | 10% max | 5 or 15% f | 10% max | 10% f |
| Key | Defintion |
|---|---|
| f | The percentage is the final liability. If the correct NRWT is deducted and this is the recipient's only income received from New Zealand, no New Zealand tax return is required. |
| max | The amount of NRWT deducted is not a final tax. It must be included in your return of income. However, the amount of NRWT deducted may not be reduced, as it is a minimum rate of tax under domestic law. |
| associated persons | The exception is - for interest covered by DTAs with Fiji and Malaysia, the definition of associated persons is limited to control of one party by another. This control can be direct or indirect and can be any kind of control. |
Use the following rates if:
- the country or territory is not on the table above
- you do not know the country or territory of residence
- the non-resident travels from place to place.
| Interest | Dividends | Royalties |
|---|---|---|
| 15% | 30% | 15% |
Last updated:
28 Apr 2021