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Official guidance
Double Taxation Relief Manual

DT14200PP · Double Taxation Relief Manual: New Zealand

  • DT14201 · Admissible and inadmissible taxes
  • DT14202 · Source of income
  • DT14203 · Exploration and exploitation
  • DT14204 · Dividends
  • DT14206 · Pensions
  • DT14207 · Relief from New Zealand tax
  • DT14208 · New Zealand: Underlying Tax
  • DT14250 · DT: New Zealand: double taxation agreement, Article 1: Personal scope
  • DT14251 · DT: New Zealand: double taxation agreement, Article 2: Taxes covered
  • DT14252 · DT: New Zealand: double taxation agreement, Article 3: General definitions
  • DT14253 · DT: New Zealand: double taxation agreement, Article 4: Residence
  • DT14254 · DT: New Zealand: double taxation agreement, Article 5: Permanent Establishment
  • DT14255 · DT: New Zealand: double taxation agreement, Article 6: Exploration and exploitation activities
  • DT14256 · DT: New Zealand: double taxation agreement, Article 7: Income from immovable property
  • DT14257 · DT: New Zealand: double taxation agreement, Article 8: Business profits
  • DT14258 · DT: New Zealand: double taxation agreement, Article 9: Shipping and air transport
  • DT14259 · DT: New Zealand: double taxation agreement, Article 10: Associated enterprises
  • DT14260 · DT: New Zealand: double taxation agreement, Article 11: Dividends
  • DT14261 · DT: New Zealand: double taxation agreement, Article 12: Interest
  • DT14262 · DT: New Zealand: double taxation agreement, Article 13: Royalties
  • DT14263 · DT: New Zealand: double taxation agreement, Article 14: Alienation of property
  • DT14264 · DT: New Zealand: double taxation agreement, Article 15: Independent personal services
  • DT14265 · DT: New Zealand: double taxation agreement, Article 16 Dependent personal services
  • DT14266 · DT: New Zealand: double taxation agreement, Article 17: Directors' fees
  • DT14267 · DT: New Zealand: double taxation agreement, Article 18: Artistes and Athletes
  • DT14268 · DT: New Zealand: double taxation agreement, Article 19: Pensions and annuities
  • DT14270 · DT: New Zealand: double taxation agreement, Article 21: Students
  • DT14270AA · DT: New Zealand: double taxation argreement, Article 21A: Other income
  • DT14271 · DT: New Zealand: double taxation agreement, Article 22: Elimination of double taxation
  • DT14272 · DT: New Zealand: double taxation agreement, Article 23: Non-discrimination
  • DT14273 · DT: New Zealand: double taxation agreement, Article 24: Mutual agreement procedure
  • DT14274 · DT: New Zealand: double taxation agreement, Article 25: Exchange of information
  • DT14274A · DT: New Zealand: double taxation agreement, Article 25A: Assistance in the collection of taxes
  • DT14275 · DT: New Zealand: double taxation agreement, Article 26: Diplomatic agents and consular officials
  • DT14276 · DT: New Zealand: double taxation agreement, Article 27: Entry into force
  • DT14277 · DT: New Zealand: double taxation agreement, Article 28: Termination
  1. Double Taxation Relief Manual: New Zealand: contents
  2. Double Taxation Relief Manual: New Zealand: pensions

DT14206 | Double Taxation Relief Manual: New Zealand: pensions

From HM Revenue & Customs · Double Taxation Relief Manual

All pensions, including those paid in respect of government services and social security pensions paid to a resident of the United Kingdom from sources in New Zealand, are exempt from New Zealand tax and may be taxed in the United Kingdom in accordance with United Kingdom domestic law (Article 19 of the agreement).

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