Non-resident withholding tax (NRWT)
New Zealand tax residence guide IR292
(published September 2010)
About this guide
This guide explains who is a New Zealand resident for tax purposes. The tax residence rules are different from the normal New Zealand immigration residency rules.
Adobe Acrobat PDF | 106kb | 25 pages
When to use this guide
Use this guide to help you work out whether you are a New Zealand resident or a non-resident for tax purposes.
You can find:
- the tax residence rules for individuals:
- who is a resident and who is a non-resident, for tax purposes only
- temporary tax exemption on foreign income
- what income you are taxed on as a resident or a non-resident
- paying tax as a resident or a non-resident.
- tax residence rules for non-individuals
- where to go for further help.
What you will need