New Zealand Tax Treaties
New Zealand has a network of approximately 40 double taxation agreements (DTAs) in force with its major trading and investment partners. These treaties generally follow the OECD Model Tax Convention and allocate taxing rights on cross-border income including business profits, dividends, interest, royalties, and capital gains. New Zealand's closest tax relationship is with Australia, facilitated by the Closer Economic Relations (CER) agreement and a comprehensive DTA. New Zealand is a signatory to the Multilateral Convention to Implement Tax Treaty Related Measures (MLI) and actively participates in the OECD/G20 Inclusive Framework on BEPS.
Tax Treaty Network
40
Double taxation agreements in force
Major Treaty Partners
About New Zealand's Treaty Network
New Zealand maintains a network of 40 double taxation agreements. These treaties serve to eliminate or reduce double taxation of income earned in one country by a resident of the other, and they provide mechanisms for resolving tax disputes between the two countries. The treaties typically cover income tax, corporate tax, and withholding taxes on dividends, interest, and royalties.