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Resurgence Support Payment (RSP) Businesses affected by the alert level increase that started on 17 August are able to apply for a Resurgence Support Payment. Find out more

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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.
Last updated: 29 Jun 2021
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