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You need to complete a Tax rate notification for contractors IR330C if you start a new contract, your situation changes and you need to change your tax rate, or you've opted in to voluntary schedular payments.
You'll need to apply for a special tax rate if you want to use a rate lower than:
For help choosing a rate use our Tax rate estimation tool (for contractors).
If you're a non-resident entertainer or sportsperson visiting New Zealand your tax rate will always be 20%.
If you don't complete an IR330C, your payer will deduct tax at the no-notification rate of 45%. For non-resident contractor companies it's 20%.
If you choose the wrong tax rate, you may not pay enough towards your tax. This means you could end up with a tax bill at the end of the income year. If you use the wrong tax rate we may write to your payer and ask them to change it to a more suitable rate.
If your payer uses the wrong tax rate - even without you knowing - you're still responsible for paying the tax bill.