• New Zealand Regions
      • Hawke's Bay
      • Bay of Plenty
      • Waikato
      • Whanganui
      • Manawatu
      • Northland
      • Auckland
      • Gisborne
      • Taranaki
      • Wellington
      • West Coast
      • Nelson
      • Canterbury
      • Otago
      • Marlborough
      • Southland
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      Hawke's Bay

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      Beaches, wineries and Art Deco. The Hawke's Bay has a diverse economy, including business services that support its sectors to be the second largest contributor to regional GDP in the country. A popular tourist destination, the region has some of the countries best restaurants as well as stunning scenery, markets and festivals.

      Districts

      HastingsNapier

      Bay of Plenty

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      The Bay of Plenty is officially New Zealand's sunniest destination, enjoying short-lived winters and long summer days. The Region offers some of the country's most spectacular views and many ways to enjoy the pristine scenery and natural wonders. Visitors also enjoy exploring the Bay's Māori heritage and pre-European roots.

      Districts

      OpotikiOpotiki iSiteKawerauWhakatane

      Waikato

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      The Waikato is known for its rolling plains, fertile land and the mighty Waikato River. The region is the fourth largest regional economy in New Zealand, with a strong focus on primary production and associated manufacturing.

      Districts

      South WaikatoWaikato District

      Whanganui

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      Welcome to Whanganui. This is our place; where history is full of stories, legends and rich legacy. Where a thriving arts scene, creativity and evolving culture inspire our modern lives. Where breath-taking natural landscapes capture imaginations at every turn.

      Manawatu

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      Located in the lower North Island, Manawatu is heartland New Zealand, offering an authentic Kiwi experience.

      The main in the region are Palmerston North, most notable for Massey University. Palmerston has a vibrant, arts and culture scene.

      The region's economy is based on food production and processing, research and education. The region is also home for the New Zealand defence force.

      Northland

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      Northland was originally home to some of our country's first human inhabitants. Today, it is one of the fastest growing regions in New Zealand and home to nearly 189,000 people. Rich in culture and history, the region boasts a stunning natural environment.

      Auckland

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      Auckland Region stretches from the the beaches of the Pacific Ocean in the east to the expansive beaches of the rugged west coast of the Tasman Sea. Auckland City, the largest urban area in New Zealand is considered the main economic center of New Zealand and a popular destination for international students and travellers.

      Gisborne

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      Gisborne is a Region on the east coast of New Zealand's North Island. It's known for wineries and surf beaches such as Makorori. The region has maintained a strong Maori heritage. The region's economy is made up mainly of agriculture, horticulture and forestry.

      Taranaki

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      Taranaki is a coastal and mountainous region on the western side of New Zealand's North Island. Its landscape is dominated by Mount Taranaki, its namesake volcano, which lies within the rainforested Egmont National Park.

      The port city of New Plymouth is the area's cultural and commercial hub. Taranaki's economy is diverse and includes dairy, oil and gas. The region is the highest contributor or national GDP per capita. 

      Wellington

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      The Wellington Region covers Wellington city in the south, Upper and Lower Hutt valleys to the north-east, and Porirua to the north-west. The region takes its name from Wellington, New Zealand's capital city.

      Wellington is famous for its arts and culture scene and is also the centre of New Zealand's film industry.

      West Coast

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      The West Coast, or as some locals call it, the "Wild West", is a long thin region that runs down the South Island's west coast.

      The region has the lowest population in all of New Zealand. It is famous for its rugged natural scenery such as the Pancake Rocks, the Blue Pools of Haast, and the glaciers.

      The main industries in the region are dairy farming and mining. Tourism also plays an important role.

      Nelson – Tasman

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      Nelson Tasman is an extraordinary, vibrant region where art and businesses thrive together among a stunning natural landscape. With one in five people internationally born, Nelson Tasman has 48 different cultures living in its environs.

      The region prides its self on being New Zealand’s leading Research and Development areas, with the highest proportion of people working in the research, science and tech sectors out of anywhere in New Zealand.

      Canterbury

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      Canterbury is a region on New Zealand’s South Island marked by grassy plains, clear lakes and snow-capped mountains. Its largest city, Christchurch, is famed for its art scene and green spaces.

      Otago

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      There are few places in the world which will leave you with a lasting sense of difference. Central Otago is undoubtedly one of them from its landscapes, its seasons, its people, its products and experiences.

      Marlborough

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      Marlborough Region is on the north-eastern corner of the South Island. The region is well known for its winemaking industry, and the Marlborough Sounds, an extensive network of coastal waterways, peninsulas and islands.

      Apart from the wine industry, aquaculture, agriculture and tourism play an important role in the local economy.

      Southland

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      Southland is New Zealand’s most southerly region and includes the World Heritage ranked Fiordland National Park.

      The region's only city Invercargill offers a relaxed pace of life with wide streets, little traffic, spacious parks and gardens, striking Victorian and Edwardian architecture and impressive sporting facilities including New Zealand’s first indoor velodrome. Southland's location is such that views of Aurora Australis or the Southern Lights are common.

      Tooltip

원천징수 세금

(a) 원천 징수세 (RWT)

뉴질랜드 거주자 납세자에게 지급된 이자 및 배당 소득은 RWT의 적용을받습니다 (수취인이 유효한 면제 증명서를 소지하지 않고 다른 면제 대상인 경우 제외).

RWT는 다음 요율로 공제됩니다.

  • 개인에게 지급된 이자에 대해 10.5%, 17.5%, 30% 또는 33%
  • 기업에 지급된 이자에 대해 28% 또는 33%;
  • 모든 배당금에 33% (귀속 범위 제외).

(b) 비거주 원천징수세 (NRWT)

뉴질랜드에서 제공하는 배당금, 이자 및 비거주자에게 지급되는 로열티는 NRWT의 적용을 받습니다.

NRWT의 비율은 다음과 같습니다.

  • (7.2 (a) 절에서 논의 된 바와 같이) 비율이 0% 이거나 NRWT가 FITC 정권에 의해 완화 된 “완전히 귀속 된”배당금 이외의 배당금과 관련하여 30% (그리고 그 비율은 대부분의 뉴질랜드 DTA에서 15% 로 제한되며 경우에 따라 더 적음);
  • 비거주자가 뉴질랜드 지부가 있고 AIL 정권 (아래) 이 적용되지 않는 한 관심과 관련하여 15% (대부분의 DTA에서는 10%, 경우에 따라 0%)
  • 로열티와 관련하여 15% (DTA에서는 5%, 10% 또는 15% 상한 적용).

비거주자 금융 협정 소득세 규정은 비거주 대출 기관과 관련 뉴질랜드 차용자 간의 이자 부담 대출에 적용됩니다.이러한 규칙은 차용자가 공제를받을 자격이자를 효과적으로 요구하며, NRWT를 원천 징수하여 대금업자에게 지불 (또는 자본화되지 않은 자본화), 소득 연도 종료 후 약 2 개월 이내에 이자가 발생한 소득 연도 이후의 약 2 개월 이내에공제 가능.

뉴질랜드 세무 거주자가 비거주자, 비관련 대출 기관으로부터 차용하는 경우, 뉴질랜드 거주자는 특정 등록을 완료함으로써 승인된 발급자 부과 (AIL) 제도를 이용할 수 있습니다.AIL 체제는 차용자를 승인 된 발행자로 등록하고 등록 된 보안으로 대출금을 등록해야합니다.이 정권에 따라 뉴질랜드 거주자 차용인이 총이자 지급과 관련하여 2% AIL 금액을 지불하면 NRWT는 제로 평가됩니다.또한, 이자가 NRWT의 대상이 아니더라도 (비거주자 대출 기관이 뉴질랜드 지점이 있기 때문에), 특정 DTA에서는 상황에 따라 뉴질랜드 차용인이 AIL 지불을 할 수 있습니다.AIL 은 뉴질랜드 거주자 차용인이 지불해야 할 의무이므로 비거주 대출 기관의 주택 관할권에서는 신용 할 수 없습니다.부과 금액은 소득세 목적으로 차용인에게 공제됩니다.비거주자가 뉴질랜드 거주자와 공동으로 이자를 이끄는 경우 AIL 제도를 이용할 수 없습니다.

AIL 체제는 특정 백 투 백 대출 계약 및 “함께 행동하는”비거주자 대출 단체를 포함하여 관련 당사자이자에 대한 NRWT에 대한 AIL의 부적절한 대체가있는 경우 사용할 수 없습니다.AIL 자체는 뉴질랜드에서 발행 된 특정 널리 보유 된 뉴질랜드 달러 채권에 의해이자 지급과 관련하여 제로 평가될 수 있습니다.

(c) 주택지 원천징수세 (RLWT)

RLWT 정권은 근해 사람이 주거용 토지 판매에 대한 “밝은 선”테스트를받는 곳에 적용됩니다.정권에 따라, 그 사람이 RLWT 면제 증명서를 취득하지 않는 한, 판매 업체를 대신하여 관련된 컨베이어 또는 변호사는 RLWT를 원천 징수해야하며 (일반적으로) 판매 이익의 33% (또는 회사의 경우 28%), 구매 가격의 10% 및 금액특정 담보 채권자가 상환된 후에 남아 있습니다.

(d) 기타 원천징수

이사 수수료, 명예, 영업 사원 수수료 및 비거주 계약자 수수료 등 다양한 기타 원천징수가 필요합니다.

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