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2023 Income tax assessments | From now until the end of July we’re issuing income tax assessments. Most people will receive theirs by 10 June. Timelines at the end of the tax year.

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Te kaiponu tāke Withholding taxes

Income tax
Income tax
  • Income tax for individuals
  • Income tax for businesses and organisations
  • Provisional tax
  • Withholding taxes
    • Schedular payments
    • Resident withholding tax (RWT)
    • Non resident withholding tax (NRWT)

Income tax Dates

  • MAY 29
    AIM instalments are due if you file GST monthly and have a March balance date.
  • JUN 28
    AIM instalments are due if you have a March balance date.
  • JUN 28
    Provisional tax payments are due if you have a March balance date and use the ratio option.
  • All Income tax dates

Withholding tax is a type of income tax deduction. It helps people to pay tax on all their income, not just salary or wages.

When someone earns income from interest, contract work or other sources that are not salary or wages, there are some situations when the payer must withhold tax from that income and pay it to us on the person's behalf.

For example, a bank deducts resident withholding tax (RWT) from interest it pays to investors, or a company deducts withholding tax from schedular payments it pays to contractors.


Pages in this section
  • Schedular payments Withholding tax is deducted from schedular payments made to contractors.
  • Resident withholding tax (RWT) Paying dividends and interest to New Zealand residents and deducting resident withholding tax.
  • Non resident withholding tax (NRWT) Deducting tax from New Zealand payments of interest, dividends, and royalties to investors who do not live in New Zealand.

Topics

  • Record keeping

Situations

  • I've been asked to complete an individual tax return (IR3)

Roles

  • Self-employed

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