4.4 Tax on dividends received from U.S. shares
If you are an NZ tax resident (See 2.1), and you receive a dividend payment from your U.S. shares with a direct income interest of less than 10% (See 2.6), it would not be taxed separately in your income tax return as those investments are subject to the FIF regime. Dividends would be included in your FIF (See 2.4) income calculation.
Disclaimer: The content of this page is for educational purposes only. It is designed to help you understand the potential tax obligations that may apply to you when investing in financial products. Tiger Broker does not provide any advice, including tax advice, and is not responsible for providing any guidance, opinions, or suggestions about tax for you. If you have any questions about your personal circumstances and tax obligation, we suggest you contact your tax advisor directly for more information.