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Taxes


 Withholding tax

  • Non-resident withholding tax (NRWT) is deducted from New Zealand income received by non-residents.
  • The types of income and the rated of NRTW are:
    - dividends 30%;
    - interest 15%;
    - royalties 15%.
  • NRWT can be reduced to nil in certain circumstances, e.g., if there is no permanent establishment in New Zealand.


Corporate Tax

  • Corporate tax is paid by limited companies on their profits.
  • Corporate tax rate for non-resident shareholders – 33%.
 

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