Debt securities - Double Taxation Treaties concluded by New Zealand and currently in force
Reference
Note: Clearstream 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 Double Taxation Treaty (DTT) may differ depending on the status of the beneficial owner. Please refer to the actual DTT or your tax advisor for further information.
The standard rate of withholding tax on interest is 15% before any refund.
There is currently no prescribed form for tax refund available for use.
| Country | Rate prescribed by the DTT - Interest (%) | Tax refund available (%) |
Australia | 10 | 5 |
Austria | 10 | 5 |
Belgium | 10 | 5 |
Canada | 10 | 5 |
Chile | 15 | 0 |
China | 10 | 5 |
Czech Republic | 10 | 5 |
Denmark | 10 | 5 |
Fiji | 10 | 5 |
Finland | 10 | 5 |
France | 10 | 5 |
Germany | 10 | 5 |
Hong Kong | 10 | 5 |
India | 10 | 5 |
Indonesia | 10 | 5 |
Ireland | 10 | 5 |
Italy | 10 | 5 |
Japan | 10 | 5 |
Malaysia | 15 | 0 |
Mexico | 10 | 5 |
Netherlands | 10 | 5 |
Norway | 10 | 5 |
| Papua New Guinea | 10 | 5 |
Philippines | 10 | 5 |
Poland | 10 | 5 |
Russia | 10 | 5 |
| Samoa | 10 | 5 |
Singapore | 10 | 5 |
South Africa | 10 | 5 |
South Korea | 10 | 5 |
Spain | 10 | 5 |
Sweden | 10 | 5 |
Switzerland | 10 | 5 |
Taiwan | 10 | 5 |
Thailand | 15 | 0 |
Turkey | 15 | 0 |
United Arab Emirates | 10 | 5 |
United Kingdom | 10 | 5 |
U.S.A. | 10 | 5 |
| Vietnam | 10 | 5 |
