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You need to deduct non-resident withholding tax (NRWT) at a set rate and send it to us using the NRWT payment slip - IR67P.

You'll still need to send us an IR67P even if you haven't made any deductions.

Work out the deduction rate for each person you're paying

The NRWT rate is different if you’re paying dividends, interest and royalties to people:

  • who live in a country New Zealand has a double tax agreement (DTA) with
  • who live in a country New Zealand does not have a DTA with
  • when you do not know where they live
  • who move a lot.

Investment society dividends are always seen as interest and taxed at 15%.

NRWT rates for double tax agreement countries and territories

Fill in the NRWT payment slip - IR67P and return it to us

You need to return your IR67P by the due date. Not returning your IR67P may mean a penalty charge and interest.

You can upload your IR67P and make a direct debit payment in myIR.

We send you the IR67P towards the end of each payment period. You set the payment period when you register as a payer.