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 UK-New Zealand Double Taxation Convention — in force
The 1983 UK-New Zealand Double Taxation Convention has been modified by the Multilateral Instrument.
The provisions of the MLI entered 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.
It is effective in both countries from the 28 August 2008.
2023 Memorandum of Arrangement
The Memorandum of Arrangement (MOA) entered into force on 11 October 2023.
It is effective in both countries from 11 October 2023.
Last updated 30 November 2023 + show all updates
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The 2023 UK-New Zealand Memorandum of Arrangement has been added.
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Synthesised text of the Multilateral Instrument and the 1983 New Zealand-UK Double Taxation Convention has been published.
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First published.