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Legal and technical information

Background and legislation

The term "non-resident contractor" applies to any person who is not a tax resident of New Zealand and who undertakes any contract activity under a contract, agreement or arrangement. The term does not apply to contracts of service between an employer and employee.

Find out more about the background and legislation relating to non-resident contractors

Types of contracts undertaken by non-resident contractors

The term "non-resident contractor" applies to any person who is not a tax resident of New Zealand and who undertakes any contract activity under a contract, agreement or arrangement. The term does not apply to contracts of service between an employer and employee.

Find out more about the types of contracts undertaken by non-resident contractors

Exemption and special tax rate certificates

Non-resident contractors may apply for a certificate of exemption from non-resident contractors’ tax (NRCT) or a special tax rate certificate that allows them to pay tax at a greater or lesser rate than the standard NRCT rate of 15 percent.

Find out more about the exemption and special tax rate certificates

The 92-day rule for employees

Any amount earned by a non-resident employee for services performed in New Zealand is exempt income under section CW 19(1) of the Income Tax Act 2007 if certain criteria are met.

Find out more about the 92-day rule for employees