Plain language law

New Zealand law explained for everyone

Schedule 26: Low tax jurisdictions or territories
or “List of places with very low taxes (no longer used)”

You could also call this:

“Countries and income types where tax isn't recognised”

This schedule is part of the Income Tax Act 2007. It shows a table titled “Countries and types of income with unrecognised tax”. The table has two columns: one for “Country or territory” and another for “Types of income”.

The table is currently empty, with no countries, territories, or types of income listed. This means that at the time this schedule was created, there were no specific countries or types of income identified as having unrecognised tax.

You should know that this schedule might be updated in the future to include information about countries or territories and types of income where tax is not recognised for some reason. If it is updated, it could affect how certain income from specific countries is treated for tax purposes in New Zealand.

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