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Non-resident contractors tax (NRCT)

General information for non-resident contractors

The Non-resident Contractors Team is a specialised unit within Inland Revenue.  It deals with all tax enquiries and issues for non-residents performing contract activity in New Zealand, including the provision of services and leasing of equipment.

The Non-resident Contractors Team

Non-resident contractors (both individuals and non-individuals) need to provide details of their activity in New Zealand to the Non-resident Contractors Team so that they can determine what taxation liabilities may exist, if any. You can find our contact details below.

Non-resident contractors tax (NRCT)

Unless the non-resident contractor holds a valid exemption or special tax rate certificate, the payer of the contract payment must deduct non-resident contractors tax (NRCT) at either 15%, 20% or 30%. The rate required to be deducted depends on the circumstances.

Please note that from 1 December 2003 non-resident contractors are no longer required to apply for a certificate of exemption from NRCT if they are:

  • eligible for total relief under a double taxation agreement, and
  • present in New Zealand for 92 days or less, aggregate in any 12-month period.

Also, from 1 December 2003 any payments received by a non-resident contractor where the total contract payments amount to less than $15,000 in a 12-month period, will be exempted from the requirement to have NRCT deducted.

This measure does not remove any New Zealand tax liability the non-resident contractor may have, just the obligation on the payer to deduct tax at the time of payment.

If you are a non-resident contractor, you can find details of your obligations, and what our criteria are for granting an exemption certificate in the related sections under non-resident contractor's tax area.

Find out more

The Non-resident Contractors Team can help you with information about DTAs.

You can contact them at:

Non-resident Contractors Team
Inland Revenue
PO Box 2198
Wellington 6140
New Zealand

Phone: 64 4 890 3056
Fax: 64 4 890 4510
Email: nr.contractors@ird.govt.nz

 

 


Date published: 25 Jan 2011

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