Withholding tax rates across 8 Australasian countries
Withholding tax rates for 8 Australasian countries. 8 of the 8 carry no single figure; each country page says why. Every figure links to its official source, with the date it took effect and the date we last checked it.
Every figure names the official instrument it came from, the date it takes effect and the date we last checked it against that source. Where no single figure applies, we say so rather than publish one.
| Country | Withholding tax rates | In force from | Last verified | Source |
|---|---|---|---|---|
| Australia | 0–30% across 4 withholding taxes — no single rate | — | 2026-08-10 | Income Tax (Dividends, Interest and Royalties Withholding Tax) Act… |
| Fiji | 0–15% across 5 withholding taxes — no single rate | 2017-08-01 | 2026-08-10 | Income Tax Act 2015 (Act No 32 of 2015), s 10(1): 'a tax to be known… |
| New Zealand | 2–30% across 4 withholding taxes — no single rate | — | 2026-09-16 | Inland Revenue, NRWT payer's guide IR291 (March 2026): 'The rates at… |
| Papua New Guinea | 10–15% across 4 withholding taxes — no single rate | 2026-01-01 | 2026-10-05 | Income Tax Act 2025 (Papua New Guinea), No. 11 of 2025 — certified… |
| Samoa | 0–15% across 5 withholding taxes — no single rate | — | 2026-08-10 | Income Tax Act 2012 (Samoa), s 10(2): 'Non-resident withholding tax… |
| Solomon Islands | 7.5–35% across 7 withholding taxes — no single rate | — | 2026-08-10 | IRD Solomon Islands, Withholding Tax page: 'Tax is required to be… |
| Tonga | 5–15% across 7 withholding taxes — no single rate | — | 2026-08-10 | Income Tax Act 2007 (Cap 11.05, 2020 Revised Edition), s 79(2): 'A… |
| Vanuatu | 0% across 3 withholding taxes — no single rate | — | 2026-08-10 | Vanuatu Department of Customs and Inland Revenue… |
8 of these 8 countries carry no single figure for this instrument — the rate is risk-rated, set by the employer, or the instrument fixes no one number. Each says which, on its own page. We do not fill those with an average.
Every value on this page is also available as JSON, with its full citation, revision history and a signed certified extract — see the API.