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Non-resident withholding tax (NRWT) rates and country codes

This worksheet gives the non-resident withholding tax (NRWT) rates and country codes for countries NZ has a double tax agreement (DTA) with. It also gives the rate to use when there is no DTA, the country of residence is not known, or the non-resident is itinerant.

IR290 PDF 46kb

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Individuals & Families

Businesses

Not for profit groups

Non-residents & visitors