Non-resident withholding tax (NRWT) rates and country codes IR290
(published January 2012)
About this worksheet
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.
Adobe Acrobat PDF | 115kb | 2 pages
When to use this worksheet
Use this worksheet to find:
- the non-resident withholding tax (NRWT) rates and country codes for countries NZ has a double tax agreement (DTA) with
- the rate to use when:
- there is no DTA
- the country of residence is not known, or
- the non-resident is itinerant.
What you will need
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After you finish
You may wish to print and keep a copy of this worksheet for your personal records.