In general, non-resident taxpayers pay tax in New Zealand on income with a source here.
Some of the ways a DTA may affect this general rule are by:
- reducing the rates of non-resident withholding tax on interest, dividends and royalties
- extending the period you can work in New Zealand and not pay tax here in circumstances where your employer is a non-resident and you are liable to tax in the other country
- exempting business profits earnt in New Zealand if there is no permanent establishment here.
Last updated: 28 Apr 2021