Income tax Dates
JAN 15Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.
FEB 7End-of-year income tax and Working for Families bills are due, unless you have an extension of time to file your income tax return.
FEB 28Provisional tax payments are due if you have a March balance date and use the ratio option.
Non-resident withholding tax (NRWT) is a tax withheld from New Zealand payments of interest, dividends and royalties to non-residents (foreign investors).
These kinds of payments are called non-resident passive income (NRPI).
If you're a foreign investor who gets non-resident passive income, then your tax will be paid to us by your New Zealand based payer.
If you make non-resident passive income payments to foreign investors, then you'll need to:
- register as a payer
- deduct NRWT from these payments
- send the deductions to us.