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Non-resident withholding tax (NRWT)

Title and summary Number

If you are a non-resident contractor, you may wish to apply for relief from schedular tax.

IR197

This guide explains who is a New Zealand resident for tax purposes. The tax residence rules are different from the New Zealand immigration residency rules.

IR292

Use this form to register if you're going to start deducting non-resident withholding tax (NRWT) from interest, dividends and/or royalties to non-residents.

IR380

A form to use if you receive New Zealand non-resident withholding income (NRWI) and want to request a refund or certificate of non-resident withholding tax (NRWT) paid.

IR386

This guide explains how to pay interest to overseas lenders without having to deduct NRWT (Non-resident withholding tax).

IR395

Use this form to register for approved issuer status. You can also use this form to register your security.

IR396

Only securities that have been registered with us qualify for a zero-rate of NRWT (Non-resident withholding tax). This form is used to register securities. Complete a separate form for each security or class of securities.

IR397

Complete one certificate for each non-resident you deducted NRWT from during the year to 31 March.

IR67

Use this form to pay your NRWT.

IR67P

Complete this statement for the year to 31 March to balance the NRWT owing on interest, dividends and royalties.

IR67S

Use these notes to help you complete your Individual income tax return (IR3) for past years.

IR3N