Non-resident contractors tax (NRCT)
General information for non-resident contractors
Inland Revenue operates a Unit for non-resident taxpayers performing contract activity in New Zealand, which includes the provision of services and for leased / hired equipment.
Essentially, 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 we can determine what taxation liabilities they may have, if any.
Unless the 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% or 30%. The rate required to be deducted depends on the circumstances.
Please note, however, 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 less than 92 days 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 withholding 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 contractors tax area.
| Contact details | |
|---|---|
| Manager | John Moreno Phone 04 978 6010 Email john.moreno@ird.govt.nz |
| Team Leader, Non-resident contractor | Leah Galbraith Phone 04 890 3195 Email leah.galbraith@ird.govt.nz |
| Postal address | Non-Resident Contractors Team Private Bag 39984 Wellington |
| Calling within New Zealand | 0800 443 773 |
| Calling from overseas | +64 4 890 3056 |
| Facsimile | +64 4 890 4510 |
| Calling hours | 8am to 4.30pm, Monday to Friday |
| nr.contractors@ird.govt.nz | |
Other pages in: Non-resident contractors tax (NRCT)
- Types and definitions of contracts
- Double tax agreements - the 183-day rule
- Accounting for tax on schedular payments
- Exemption and special tax rate certificates
- The 92-day rule for employees
- Background and legislation
- Non-resident contractors' tax - examples
- Non-resident contractor's tax obligations as an employer
- Applications and enquiries
Date published: 25 Jul 2008
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