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The Non-resident Contractors Team is a specialised unit within Inland Revenue. It deals with all tax enquiries and issues for non-residents performing contract activity in New Zealand, including the provision of services and leasing of equipment.
Non-resident contractors (both individuals and non-individuals) need to provide details of their activity in New Zealand to the Non-resident Contractors Team so that they can determine what taxation liabilities may exist, if any. You can find our contact details below.
Unless the non-resident contractor holds a valid exemption or special tax rate certificate, the payer of the contract payment must deduct non-resident contractors tax (NRCT) at either 15%, 20% or 30%. The rate required to be deducted depends on the circumstances.
Please note non-resident contractors are not required to apply for a certificate of exemption from NRCT if they are:
Also, any payments received by a non-resident contractor where the total contract payments amount to less than $15,000 in a 12-month period, will be exempted from the requirement to have NRCT deducted.
This measure does not remove any New Zealand tax liability the non-resident contractor may have, just the obligation on the payer to deduct tax at the time of payment.
If you are a non-resident contractor, you can find details of your obligations, and what our criteria are for granting an exemption certificate in the related sections under non-resident contractor's tax area.
The Non-resident Contractors Team can help you with information about DTAs.
Phone 04 890 3195
Non-resident Contractors Team
PO Box 2198
|Fax:||04 890 4502|
|Phone:||04 890 3056|