International treaty

New Zealand: tax treaties

Tax treaties and related documents between the UK and New Zealand.

Documents

Details

Synthesised text of the Multilateral Instrument (MLI) and the 1983 New Zealand-UK Double Taxation Convention - in force

The 1983 New Zealand/UK Double Taxation Convention has been modified by the MLI.

The provisions of the MLI came into force in the UK on 1 October 2018 and are effective from:

  • 1 January 2019 for taxes withheld at source
  • 1 April 2019 in the UK for Corporation Tax
  • 6 April 2019 in the UK for Income Tax and Capital Gains Tax
  • 1 April 2019 for all other taxes levied by New Zealand for taxable period beginning on or after that date

1983 Double Taxation Convention

The convention came into effect in 1984. It was amended by signed protocol on 4 November 2003, which came into effect in the UK from:

  • 4 November 2003 for Capital Gains Tax and exchange of information
  • 1 April 2005 for Corporation Tax
  • 6 April 2005 for Income Tax

2007 Protocol

The amendments made by the 2007 protocol entered into force on 28 August 2008 and are effective in both countries from the same date.

Published 18 September 2008
Last updated 6 November 2018 + show all updates
  1. Synthesised text of the Multilateral Instrument and the 1983 New Zealand-UK Double Taxation Convention has been published.
  2. First published.