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Resident and non-resident withholding tax forms and guides for Tax Agents


Title and summary Number

Certificate of exemption from resident withholding tax IR451

Application for exemption from resident withholding tax (RWT) on interest and dividends.

IR451

Application to register security or securities for approved issuer levy (AIL)

Only securities that have been registered with us qualify for a zero-rate of NRWT (Non-resident withholding tax). This form is used to register securities. Complete a separate form for each security or class of securities.

IR397

Approved issuer levy

Use this form for paying your approved issuer levy.

IR67A

Approved issuer levy guide (IR395)

This guide explains how to pay interest to overseas lenders without having to deduct NRWT (Non-resident withholding tax).

IR395

Approved issuer levy (AIL) - payer registration IR396

Use this form to register for approved issuer status. You can also use this form to register your security.

IR396

Choose your RWT deduction rate

Use this form to choose the rate that RWT is deducted from your interest.

IR456

New Zealand NRWT withholding certificate IR67P

Use this form for paying your NRWT deducted to us.

IR67P

New Zealand non-resident withholding tax (NRWT)

A form to use if you receive New Zealand non-resident withholding income (NRWI) and want to request a refund or certificate of non-resident withholding tax (NRWT) paid.

IR386

Non-resident contractors' tax (NRCT) certificate of exemption application form

If you are a non-resident contractor, you may wish to apply for relief from schedular tax.

IR197

NRWT payer registration

If you pay non-resident withholding income (NRWI), you must deduct NRWT (Non-resident withholding tax), and are required to register as a payer of NRWT

IR380

NRWT reconciliation statement guide 2011

Use this guide to help you complete your IR67 NRWT withholding certificates and IR67S NRWT reconciliation statement.

IR67SG

NRWT reconciliation statement guide 2012

Use this guide to help you complete your IR67 NRWT withholding certificates and IR67S NRWT reconciliation statement.

IR67SG

NRWT reconciliation statement guide 2013

Use this guide to help you complete your IR67 NRWT withholding certificates and IR67S NRWT reconciliation statement.

IR67SG

NRWT reconciliation statement guide 2014

Use this guide to help you complete your IR67 NRWT withholding certificates and IR67S NRWT reconciliation statement.

IR67SG

RWT on interest IR15P

Use this form for paying RWT deductions

IR15P

Resident withholding tax (RWT) - interest payer registration

You or your organisation must register as a resident withholding tax (RWT) payer if you pay out more than $5,000 a year in resident withholding income and you pay the resident withholding income as part of a taxable activity (such as a trade, profession or business, or an activity carried out by a non-profit body or local authority), or we have issued you a certificate of exemption from RWT, or you are a non-resident but carrying on a taxable activity in New Zealand through a fixed establishment. You can also complete this online.

IR450

Resident withholding tax (RWT) reconciliation statement 2011

This form reconciles all dividends/Māori authority distributions and RWT paid by agents and trustees for the year to 31 March 2011.

IR17SA

Resident withholding tax (RWT) reconciliation statement 2012

This form reconciles all dividends/Māori authority distributions and RWT paid by agents and trustees for the year to 31 March 2012.

IR17SA

Resident withholding tax (RWT) reconciliation statement 2013

This form reconciles all dividends/Māori authority distributions and RWT paid by agents and trustees for the year to 31 March 2013.

IR17SA

Resident withholding tax (RWT) reconciliation statement 2014

This form reconciles all dividends/Māori authority distributions and RWT paid by agents and trustees for the year to 31 March 2014.

IR17SA

Resident withholding tax (RWT) reconciliation statement 2015

This form reconciles all dividends/Māori authority distributions and RWT paid by agents and trustees for the year to 31 March 2015.

IR17SA

Resident withholding tax - refund request

Use this form to request a refund if you have been charged resident withholding tax (RWT) and you hold a certificate of exemption from RWT.

IR454

RWT withholding certificate

You must complete a certificate for each recipient you paid interest to with RWT deducted during the year to 31 March.

IR15

RWT dividends treated as interest IR17P

Use this form for paying RWT (resident withholding tax) deducted from dividends treated as interest, from amounts distributed by a Maori authority, and by agents or trustees from dividends received on behalf of another person.

IR17P

RWT reconciliation statement 2017 IR17SA

Use this form to reconcile all dividends/Māori authority distributions and RWT received by agents and trustees for the year to 31 March 2017.

IR17SA

New Zealand NRWT withholding certificate IR67

Complete one certificate for each non-resident you deducted NRWT from during the year to 31 March.

IR67

RWT certificate for dividends treated as interest IR17

Complete this certificate for the year ending 31 March for each shareholder or member you paid dividends or Māori authority distributions to.

IR17

RWT on interest reconciliation statement IR15S

Complete this reconciliation at the end of the year to 31 March.

IR15S

NRWT reconciliation statement IR67S

Complete this statement for the year to 31 March to balance the NRWT owing on interest, dividends and royalties.

IR67S