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NRWT - payers guide (IR291)

A guide for people or institutions who pay interest, dividends or royalties to people who are not resident in New Zealand.

If you pay non-resident passive income (NRPI), this guide tells you:

  • when you're required to deduct NRWT (non-resident withholding tax)
  • when to pay the deductions to us, and
  • what information you're required to give to the people you pay the NRPI to.