Tables summarising direct taxation of companies and individuals, VAT or GST, and other taxes.

Table showing maximum tax rates on dividends, interest, and royalties under the treaties in force.

Full text of tax treaties between New Zealand and other territories. Includes information on each treaty’s status, signed date, effective date, and in force date.

Collection of tax treaty legal cases with key facts, summaries, and court decisions.

Guide covering income tax (including employment, investment, and capital gains), social security contributions, taxes on capital, inheritance and gift taxes, and taxation of resident, expatriate and non-resident individuals.

Guide covering corporate income tax, taxes on payroll, taxes on capital, shareholders and directors, international and non-resident companies, group taxation, restructuring and liquidation, anti-avoidance, special activities and entities, and goods and services tax.