Equities - Double Taxation Treaties concluded by New Zealand and currently in force
Note: Clearstream Banking provides these rates for information purposes only and does not assume liability in any case of error, omission or consequential damages. The rate as prescribed in the DTT assumes that the beneficial owner does not hold a substantial percentage of the share capital of the company paying the dividend. Different rates may apply for substantial holdings. Please refer to the actual DTT or your tax advisor for further information.
The standard rate of withholding tax on dividends is 30% before any refund.
There is currently no prescribed form for tax refund available for use.
| Country | Rate prescribed by the DTT - Dividends (%) | Tax refund available (%) |
| Australia | 15 | 15 |
| Austria | 15 | 15 |
| Belgium | 15 | 15 |
| Canada | 15 | 15 |
| Chile | 15 | 15 |
| China | 15 | 15 |
| Czech Republic | 15 | 15 |
| Denmark | 15 | 15 |
| Fiji | 15 | 15 |
| Finland | 15 | 15 |
| France | 15 | 15 |
| Germany | 15 | 15 |
| Hong Kong | 15 | 15 |
| India | 15 | 15 |
| Indonesia | 15 | 15 |
| Ireland | 15 | 15 |
| Italy | 15 | 15 |
| Japan | 15 | 15 |
| Malaysia | 15 | 15 |
| Mexico | 15 | 15 |
| Netherlands | 15 | 15 |
| Norway | 15 | 15 |
| Papua New Guinea | 15 | 15 |
| Philippines | 15 | 15 |
| Poland | 15 | 15 |
| Russia | 15 | 15 |
| Samoa | 15 | 15 |
| Singapore | 15 | 15 |
| South Africa | 15 | 15 |
| South Korea | 15 | 15 |
| Spain | 15 | 15 |
| Sweden | 15 | 15 |
| Switzerland | 15 | 15 |
| Taiwan | 15 | 15 |
| Thailand | 15 | 15 |
| Turkey | 15 | 15 |
| United Arab Emirates | 15 | 15 |
| United Kingdom | 15 | 15 |
| U.S.A. | 15 | 15 |
| Vietnam | 15 | 15 |