New Zealand's International Taxation New Zealand taxes its residents on their worldwide income and relieves double taxation by unilaterally allowing a credit for foreign tax paid. Non-residents are liable to tax on their New Zealand-sourced income. New Zealand's international tax rules have undergone comprehensive reform since 1984. This page provides links to selected material on New Zealand's international taxation rules and policy. Summary of New Zealand's International Taxation Rules Overview of Tax Residence of Individuals