What is the interest withholding rate between New Zealand and United States?
Under the New Zealand-United States 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 New Zealand's 32 active treaty partners, and 10% across United States's 64 active partners.
Network Comparison
New Zealand
Rank 29 of 32 active treaties (lowest rate = #1)
Lower rates with: Sweden (10%), Singapore (10%), Turkey (10%)
Higher rates with: South Africa (10%), Malaysia (15%), Philippines (15%)
United States
Rank 45 of 64 active treaties (lowest rate = #1)
Lower rates with: Lithuania (10%), Latvia (10%), Malta (10%)
Higher rates with: Portugal (10%), Romania (10%), Venezuela (10%)
Sources
- United States Treaty Reference(treaty text)
- IRS Table 1 (Withholding Rates)(rate table)
Data last reviewed: 2026-04-07