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New Zealand Individual - Foreign tax relief and tax treaties

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Foreign tax relief

A tax credit is available on the tax paid on foreign-sourced income derived by a resident (up to the level of New Zealand tax payable). In some cases, foreign tax credits will be limited to the rate of tax payable under a tax treaty.

Tax treaties

Information about countries with which New Zealand currently has DTAs and Tax Information Exchange Agreements can be found at http://www.taxpolicy.ird.govt.nz/tax-treaties#dtas.

Foreign Account Tax Compliance Act (FATCA)

The United States (US) Treasury and the New Zealand government have entered into an inter-governmental agreement (IGA) for the implementation of the FATCA rules, which came into force on 3 July 2014. The FATCA rules require global financial institutions to report details of their US customers to the US Internal Revenue Service (IRS).


Last Reviewed - 13 February 2019

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