New Zealand

Individual - Significant developments

Last reviewed - 27 September 2023

Double taxation agreements (DTAs)

New Zealand is currently negotiating new and updating DTAs with several countries, including Austria, Belgium, Fiji, Korea, Luxembourg, the Netherlands, Norway, Portugal, Saudi Arabia, the Slovak Republic, and the United Kingdom.

See the Significant developments section in the Corporate tax summary for a summary of the effect of the Multilateral Instrument (MLI) on New Zealand’s DTAs.