New Zealand – Taiwan
Double-tax treaty
Treaty overview
In force
Withholding rates
This treaty's reduced withholding rates are not published in our source set. The statutory rates below apply unless the treaty text provides a reduction.
| Payment type | Treaty rate | Statutory (New Zealand) | Statutory (Taiwan) |
|---|---|---|---|
| Dividends | — | 30% | 21% |
| Interest | — | 15% | 20% |
| Royalties | — | 15% | 20% |
Statutory rates for context
Full tax profiles for each jurisdiction, independent of this treaty.
| Dimension | New Zealand | Taiwan |
|---|---|---|
| Corporate income tax | 28% | 20% |
| WHT -- dividends | 30% | 21% |
| WHT -- interest | 15% | 20% |
| WHT -- royalties | 15% | 20% |
| VAT / GST | 15% | 5% |
| Personal income (top) | 39% | 40% |
| Capital gains | n/a | n/a |
| Pillar 2 status | implemented | none |
Source: Inland Revenue – Tax Policy, New Zealand (as of 2026-05-30)