Skip to main content

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.

NRWT rates for DTA countries

Last updated: 28 Apr 2021
Jump back to the top of the page