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International

This page contains links to guidelines and reports, including the Intergovernmental Agreement and Memorandum of Understanding, that are available for download or print.

Intergovernmental Agreement and Memorandum of Understanding with the United States

All documents are in PDF and available for download or print from the links below.

Agreement between the Government of New Zealand and the Government of the United States of America to Improve International Tax Compliance and to Implement FATCA (PDF 822KB) Download guide
Memorandum of Understanding (PDF 80KB) Download guide
FATCA Intergovernmental Agreement Update - Additional Terms (PDF 79KB) Download guide
Competent Authority Arrangement between the Competent Authorities of the United States of America and New Zealand (PDF 683KB) Download guide
Competent Authority Arrangement for Trusts between the United States of America and New Zealand (PDF 113KB) Download guide


Guidance for financial institutions

All documents are in PDF and available for download or print from the links below.

FATCA Registration and reporting user guide IR1088 Apr 2025 (PDF 8MB) Download document
FATCA reporting and compliance IR1092 Dec 2025 (PDF 17MB) Download guide
Application of Foreign Account Tax Compliance Act (FATCA) Collective investment vehicles guidance notes IR1084 2017 (PDF 98KB) Download guide
FATCA recalcitrant account holder guidance IR1085 2017 (PDF 59KB) Download guide
Trusts guidance notes IR1087 2018 (PDF 190KB) Download guide
Provision of US TINs IR1090 2018 (PDF 111KB) Download guide


See the glossary of FATCA terms:

FATCA glossary

Last updated: 18 Dec 2025
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