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Ngā nuinga tāke kaiponu rāwaho mō ngā whenua me ngā takiwā-whenua whai whakaaetanga tāke taurua Non-resident withholding tax rates for double tax agreement countries or territories

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Use these rates to deduct non-resident withholding tax.
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 5% 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  
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.
min The minimum rate of tax. The income (after deducting expenses) must be included in the non-resident's tax return, along with all other income from New Zealand. Credit is allowed for the NRWT deducted.
max The amount of NRWT deducted isn't 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 isn't on the table above
  • country or territory of residence isn't known
  • non-resident is itinerant. 
Interest Dividends Royalties
15% 30% 15%