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Non residents


Non-resident contractors withholding tax (NRCWT) certificate of exemption application form IR197

(published December 2008) 

About this form

If you are a non-resident contractor, you may wish to apply for relief from withholding tax.

Adobe Acrobat PDF | 30kb | 2 pages

When to use this form

Use this form if you are a non-resident contractor and you wish to apply for a certificate of exemption from withholding tax in New Zealand.

What you will need
  • Contractor details
  • Contract payer details
  • Contract activity details
  • Contract payment details
  • Any sub-contractor details (if applicable)
  • Written copy of any contract or agreement entered into between the non-resident contractor and the New Zealand contract payer.

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After you finish

Please print the form and complete all the relevant details. After signing, post the form with the necessary documentation to:

Non-resident Contractors Team
Private Bay 39984
Wellington
New Zealand

Phone: +64 4 890 3056
Fax: +64 4 890 4510

e-mail: nr.contractors@ird.govt.nz

We recommend that you keep a copy of this form for your personal records.

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