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For non-residents & visitors
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For non-residents & visitors

For non-residents & visitors: Non-resident contractors

Who is a non-resident contractor?

A non-resident contractor (NRC) is any person, company or other entity who:

  • is not a tax resident in New Zealand, and
  • has a contract, agreement or arrangement to perform contract activity which can be for services or supply of equipment under a lease in New Zealand. This does not apply to contracts of service between an employer and employee.

Deducting tax from schedular payments

If you are a non-resident contractor and work, lease or rent equipment you will have tax deducted from schedular payments income that is earned in New Zealand. Unless you hold a valid certificate of exemption from non-resident contractors' tax (NRCT) at the time payment is made, the payer must deduct tax from it. See the table below.

If you are an independent non-resident ... and ... then the payer deducts ...
 contractor have supplied the payer with a completed Tax code declaration (IR330) 15% from the gross payment.
 contractor haven't supplied an IRD number 30% from the gross payment.
 contractor company haven't supplied an IRD number 20% from the gross payment.

When is tax not deducted from schedular payments?

If you are a are a non-resident contractor, tax on schedular payments is not deducted when:

  • you are eligible for total relief under a double taxation agreement (DTA), and are present in New Zealand for 92 days or less aggregate in any 12-month period, or
  • any contract payments you receive total less than $15,000 in any 12-month period. In these cases you will be responsible for paying any New Zealand tax owing, if you are not exempt under a DTA, or 
  • you have a current certificate of exemption.

How do I apply for a certificate of exemption?

You will need to meet one of these three criteria to receive a certificate of exemption:

  • your resident country has a DTA with New Zealand that allows for a certificate of exemption, or
  • you give a bond or other form of security which will secure payment of any income tax payable, or
  • in the 24-month period preceding the application you have paid every amount of income tax correctly, complied with your tax obligations, and will continue to comply in the future.

You need to apply in writing by completing a Non-resident contractors' tax (NRCT) certificate of exemption application (IR197) form and send it to:

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

Fax 64 4 890 4502


Do I need to file an income tax return?

Even if tax is deducted from schedular payments you may still need to file an income tax return in New Zealand.

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 4502