International tax for individuals
Read our information for individuals who earn income from New Zealand or may be New Zealand tax residents.
International tax for business
Read our information for businesses operating across New Zealand borders.
Double tax agreements (DTAs)
Find out which countries and territories have a DTA with New Zealand. Learn how DTAs give more relief from double taxation than is available under domestic law.
Exchange of information
Learn about the Common Reporting Standard, country-by-country reporting requirements, the Foreign Account Tax Compliance Act and the exchange of rulings.
Foreign exemption trusts
Learn about the requirements for registering and de-registering a New Zealand foreign trust and the process for annual returns. See our guidance for these processes and updating details.
Who we are
Meet the multidisciplinary team of specialists who work across Inland Revenue, our treaty partners and international organisations. They facilitate international tax compliance in accordance with New Zealand tax law.
Find out what you need to know about international tax.