Contents
Reciprocal Ireland : Contents

Taxation

Clients in New Zealand

When a client is receiving an Irish benefit or pension in New Zealand paid directly to their own bank account, they may have to pay New Zealand income tax. This is unless the Irish benefit or pension is a direct deduction from a New Zealand Benefit other than New Zealand Superannuation or Veterans Pension.

The client should contact Inland Revenue to discuss their New Zealand tax liability for the Irish benefit or pension and any New Zealand benefit or pension.

Note clients who have their Irish Pension paid to the special banking option account receive the full rate of New Zealand benefit or pension and tax is already deducted.

Clients in Ireland

New Zealand benefits paid in the Republic of Ireland are not taxed in New Zealand but may be taxed in Ireland.

The client must make their own tax arrangements with the Irish tax authority.