Make a payment
Software providers Kaiwhakarato Pūmanawa Rorohiko

RWT and NRWT certificate filing options

You can file your end of year RWT withholding certificate (IR15) and New Zealand NRWT withholding certificate (IR67) electronically, or print them off and send them to us.

Electronic filing options

RWT/NRWT certificate details can be sent to us in an electronic form by:

  •  uploading a data file through myIR
  •  emailing a data file to Inland Revenue (If you have constraints with file size you can send the file to us via mail on a CD, DVD or USB
  •  completing an onscreen version of the (IR15) or (IR67) form (suitable only for very low volumes)

The due date for RWT/NRWT certificates is now 15 May annually.

Note: This is a transitional date before the move to more frequent investment income information filing, which is mandatory from April 2020.

Back to top

RWT and NRWT certificate filing specification

Each year we release specifications outlining how to format NRWT and RWT certificates in a way we can accept them.

Read the Non-resident withholding tax and resident withholding tax specification document (year ended 31 March 2019)
PDF | 591KB | 17 pages |

Read the Non-resident withholding tax and resident withholding tax specification document (year ended 31 March 2020)
PDF |1.14 MB |17 pages |

If you need a copy of a specification document from a different year email sdlu@ird.govt.nz

Find out more information about resident withholding tax (RWT) and non-resident withholding tax (NRWT).

Back to top

Filing through myIR Secure Online Services

When using the file upload service in myIR for the NRWT and RWT certificates the usage guidelines for files to ensure we process them successfully are:

  • do not encrypt the files
  • ensure they're validated following the validation rules.

Files with errors must be corrected before successful validation and processing. An error report is available to view any errors.

Back to top

Filing via email

Files sent to us via email:

  • must be encrypted to a PGP level of data encryption. To encrypt your file(s), download our public key and import it into a PGP/GPG application
  • must include a coversheet in the email.

To file through email:

  • create your file(s) following the data and file format specified in the RWT and NRWT certificate filing specification
  • zip and encrypt your file(s) following the encryption requirements instructions below
  • attach the file to an email
  • Download this coversheet and copy the text into the body of your email
    PDF | 1 page | 55kb

Note: If you're sending files for multiple IRD numbers, make sure you identify them on the cover sheet.

Send to: rwt.certificate.filing@ird.govt.nz

If they haven't already been sent to us, you can scan and attach the RWT on interest reconciliation statement (IR15S) or NRWT reconciliation statement (IR67S) to your email.

If the data fails, you'll get an email to send an amended file. Once the file has been successfully uploaded, you'll get email confirmation.

Encryption Requirements

You can download the public key at the link below. Right click to 'save as' and make sure the file is saved with the extension '.asc'

Download the public key

Note: The public key will encrypt your file, there's no need to send us an additional password

There are a number of software packages which will let you import our public key and encrypt your files including PGP Desktop and Gpg4win. Gpg4win software is free and runs on Windows XP, Vista and 7. Both 32 and 64bit systems are supported.

Important

Gpg4win is subject to a licence agreement. You should read the agreement before deciding whether to download Gpg4win.

How to install the full version of Gpg4win
PDF | 7 pages | 503kb

There are other GPG and PGP applications available for Windows, Mac and Linux which can be used for file encryption. However, we don't have user instructions defined for those alternatives.

Back to top

Filing through the mail using CD, DVD or USB

Files can be sent to us via mail if you have constraints with file size.

The acceptable electronic media for mail are:

  • CD (typical capacity 650 - 700mb)
  • DVD (typical capacity 4.7gb + )
  • USB (typical capacity 8gb +).

Mail the electronic media and accompanying IR15S to:

Operations Delivery Upper Hutt
Inland Revenue
PO Box 39090
Wellington Mail Centre
Lower Hutt 5045

Back to top

Paper filing

You can download the RWT withholding certificate (IR15) or NRWT withholding certificate (IR67) and send it to us.

Back to top