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Non Residents Withholding Tax (NRWT) forms and guides


Title and summary Number

Application to register security or securities for approved issuer levy (AIL)

Only securities that have been registered with us qualify for a zero-rate of NRWT (Non-resident withholding tax). This form is used to register securities. Complete a separate form for each security or class of securities.

IR397

Approved issuer levy guide (IR395)

This guide explains how to pay interest to overseas lenders without having to deduct NRWT (Non-resident withholding tax).

IR395

Approved issuer levy (AIL) - payer registration

If you pay interest to a non-resident lender, and want to pay it at a zero rate of NRWT (Non-resident withholding tax), you have to apply to Inland Revenue to become an approved issuer. Instead of deducting NRWT, approved issuers (or a person on their behalf) must pay a levy on the securities they register with Inland Revenue.

IR396

Income tax return: Non-resident individual taxpayers 2011

Return to use if you have not been personally present in New Zealand and have earned income from New Zealand sources from 1 April 2010 to 31 March 2011.

IR3NR

Income tax return: Non-resident individual taxpayers 2012

This service allows non-resident individuals to file their income tax return online. This is the same as completing the Non-resident individual taxpayer return 2012 (IR3NR) form.

IR3NR

Income tax return: Non-resident individual taxpayers 2013

This service allows non-resident individuals to file their income tax return online. This is the same as completing the Non-resident individual taxpayer return 2013 (IR3NR) form.

IR3NR

Income tax return: Non-resident individual taxpayers 2014

Use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources from 1 April 2013 to 31 March 2014.

IR3NR

Income tax return: Non-resident individual taxpayers 2015

Use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources from 1 April 2014 to 31 March 2015.

IR3NR

Income tax return: Non-resident individual taxpayers 2016

Use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources from 1 April 2015 to 31 March 2016.

IR3NR

Making payments to Inland Revenue

You may have to make payments to Inland Revenue for a number of reasons. This factsheet tells you about your payment options.

IR584

NRWT reconciliation statement guide 2015

Use this guide to help you complete your IR67 NRWT withholding certificates and IR67S NRWT reconciliation statement.

IR67SG

New Zealand NRWT withholding certificate

Use this form for paying your NRWT deducted to us.

IR67P

New Zealand non-resident withholding tax (NRWT)

A form to use if you receive New Zealand non-resident withholding income (NRWI) and want to request a refund or certificate of non-resident withholding tax (NRWT) paid.

IR386

New Zealand tax residence guide IR292

This guide explains who is a New Zealand resident for tax purposes. The tax residence rules are different from the New Zealand immigration residency rules.

IR292

Non-resident contractors' tax (NRCT) certificate of exemption application form

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

IR197

NRWT payer registration

If you pay non-resident withholding income (NRWI), you must deduct NRWT (Non-resident withholding tax), and are required to register as a payer of NRWT

IR380

NRWT reconciliation statement guide 2009

Use this guide to help you complete your IR67 NRWT withholding certificates and IR67S NRWT reconciliation statement.

IR67SG

NRWT reconciliation statement guide 2010

Use this guide to help you complete your IR67 NRWT withholding certificates and IR67S NRWT reconciliation statement.

IR67SG

NRWT reconciliation statement guide 2011

Use this guide to help you complete your IR67 NRWT withholding certificates and IR67S NRWT reconciliation statement.

IR67SG

NRWT reconciliation statement guide 2012

Use this guide to help you complete your IR67 NRWT withholding certificates and IR67S NRWT reconciliation statement.

IR67SG

NRWT reconciliation statement guide 2013

Use this guide to help you complete your IR67 NRWT withholding certificates and IR67S NRWT reconciliation statement.

IR67SG

NRWT reconciliation statement guide 2014

Use this guide to help you complete your IR67 NRWT withholding certificates and IR67S NRWT reconciliation statement.

IR67SG

Individual income tax return notes and worksheet 2017 IR3N

Use these notes to help you complete your Individual income tax return (IR3) for the 2017 year.

IR3N

NRWT reconciliation statement IR67S

Complete this statement for the year to 31 March to balance the NRWT owing on interest, dividends and royalties.

IR67S

New Zealand NRWT withholding certificate IR67

Complete one certificate for each non-resident you deducted NRWT from during the year to 31 March.

IR67

Income tax return: Non-resident individual 2017 IR3NR

Use this return if you haven't been in New Zealand for the 2017 tax year but have earned income from New Zealand sources.

IR3NR