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
Other pages in: Non-resident contractors tax (NRCT)
- Background and legislation
- Types and definitions of contracts
- Exemption and special tax rate certificates
- Accounting for tax on schedular payments
- Non-resident contractor's tax obligations as an employer
- The 92-day rule for employees
- Double tax agreements - the 183-day rule
- Applications and enquiries
- Non-resident contractors' tax - examples
Date published: 25 Jan 2011
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