myIR, payments and more
NRWT - payers guide (IR291)
A guide for people or institutions who pay interest, dividends or royalties to people who are not resident in New Zealand.
If you pay non-resident passive income (NRPI), this guide tells you:
- when you're required to deduct NRWT (non-resident withholding tax)
- when to pay the deductions to us, and
- what information you're required to give to the people you pay the NRPI to.