Beyond PAYE and income tax, New Zealand has several other tax types that affect employers, investors, and people with overseas income. This section covers Fringe Benefit Tax, Resident Withholding Tax, overseas income, inheritance tax, and charitable donation tax credits.
Guides in This Section
- Fringe Benefit Tax (FBT) Guide NZ — when FBT applies, rates, and how employers calculate it
- Resident Withholding Tax (RWT) — how RWT works on interest and dividends
- Overseas Income and NZ Tax — what NZ residents must declare and how foreign tax credits work
- Inheritance Tax NZ — Does NZ Have One? — no estate duty since 1992, what tax does arise when someone dies
- Charitable Donation Tax Credits NZ — the 33.33% credit, approved donees, payroll giving, how to claim