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What is the interest withholding rate between Canada and New Zealand?

Under the Canada-New Zealand tax treaty, the withholding rate on interest is 10%. Certain types of interest (such as government bonds) may qualify for additional exemptions under specific treaty articles. This 10% rate compares to a median of 10% across Canada's 51 active treaty partners, and 10% across New Zealand's 32 active partners.

Network Comparison

Canada

Rank 31 of 51 active treaties (lowest rate = #1)

Lower rates with: Mexico (10%), Netherlands (10%), Norway (10%)

Higher rates with: Poland (10%), Portugal (10%), Romania (10%)

New Zealand

Rank 4 of 32 active treaties (lowest rate = #1)

Lower rates with: Austria (10%), Australia (10%), Belgium (10%)

Higher rates with: Switzerland (10%), Chile (10%), China (10%)

Sources

Data last reviewed: 2026-04-07

Important: Treaty rates require proper claim forms (e.g., IRS Form W-8BEN for U.S. treaties, HMRC DT-Individual for U.K. treaties, CRA Form NR301 for Canadian treaties) filed before payment. Limitation on Benefits (LOB) provisions may restrict eligibility. A 0% withholding rate does not mean no tax — the residence country may still tax the income. This is not tax advice.

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