Income tax Dates
OCT 28Provisional tax payments are due if you have a March balance date and use the ratio option.
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.
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.