General information for non-resident contractors
Find out about the Non-resident Contractors Unit.
Background and legislation
This section provides background information about the rules and legislation relating to non-resident contractors' tax.
Types and definitions of contracts
This section explains a number of terms used in the Income Tax Act 2007 relating to contracts and contract services.
Exemption and special tax rate certificates
This section introduces conditions and requirements for non-resident contractors to be qualified for non-resident contractors' tax (NRCT) exemption and special tax rate certificates.
Accounting for tax on schedular payments
This section explains rules and regulations about NRCT deduction and payment.
Non-resident contractor's tax obligations as an employer
This section explains the obligations of a non-resident contractor as an employer in deducting PAYE from any salary and wages paid to any employee present in New Zealand in the service of that non-resident contractor.
The 92-day rule for employees
This section explains conditions for exemption from New Zealand NRCT under section CW 19(1) of the Income Tax Act 2007.
Double tax agreements - the 183-day rule
This section explains implications of double tax agreements to employees in the context of non-resident contracts.
Applications and enquiries
This section provides information for non-resident contractors about application for certificates of exemption and contact details.
Non-resident contractors' tax - examples
Some tax examples for non-resident contractors who carry out work in New Zealand.
Date published: 24 Jun 2008
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