We advise the Government on international tax issues and are involved with the development and implementation of New Zealand's international tax legislation. This includes negotiating and bringing into force New Zealand's:
- double tax agreements (DTAs) and protocols;[1]
- tax information exchange agreements (TIEAs) and protocols;[1]
- reciprocal arrangements; and
- other agreements.
See recent changes for the latest updates made to tax treaties pages (last updated on 27 November 2023).
Current negotiations
Information about current negotiations and the progress of tax treaties towards entry into force are provided for each type of agreement. On rare occasions negotiations will not be shown where the other country has not given permission for the negotiations to be made public.
If you are interested in submitting comments on any negotiation in progress email your submission to [email protected].
National interest analysis and Select Committee consideration
Since 2002, DTAs, protocols and TIEAs have been subject to Parliamentary treaty examination (Parliament’s Standing Orders 397-400). This involves a Select Committee considering a national interest analysis. For treaties with regulatory impacts, the national interest analysis must cover all of the requirements normally considered in a regulatory impact assessment. The national interest analysis is published as part of the Select Committee report back to the House, and links to these reports are included on each country's tax treaty web page.
Double tax agreements
New Zealand has a network of 40 DTAs in force with its main trading and investment partners. DTAs reduce tax impediments to cross-border trade and investment and assist tax administration. To find out more about DTAs see the role of double tax agreements.
New Zealand has DTAs and protocols in force with:
New Zealand has DTAs or protocols that are signed, but not yet in force, with:
New Zealand is currently negotiating DTAs or protocols with:
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Tax information exchange agreements
TIEAs allow the exchange of information for tax purposes between two jurisdictions.
New Zealand has TIEAs in force with:
New Zealand has TIEAs that are signed, but not yet in force, with:
Reciprocal arrangements
These reciprocal arrangements may modify the tax treatment of some international transactions:
Other agreements
Multilateral conventions
New Zealand is a party to OECD's:
- Convention on Mutual Administrative Assistance in Tax Matters;
- Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS.
United States Intergovernmental Agreement (FATCA)
New Zealand has an intergovernmental agreement with the United States for their Foreign Account Tax Compliance Act (FATCA). This helps financial institutions minimise their compliance costs in meeting FATCA's reporting requirements.
Automatic Exchange of Information (AEOI) and Common Reporting Standard (CRS)
Although not represented by any specific treaty, the AEOI initiative provides for the exchange of FATCA-type information under the OECD Convention on Mutual Administrative Assistance in Tax Matters and under some DTAs. The CRS sets out the international rules for the collection and reporting of this information.