Te tango me te utu i te tāke kaiponu kainoho-tāwāhi ina tuku pūrongo ā-marama koe Deduct and pay non-resident withholding tax when you report monthly

You’ll need to have these details in the report:

• your name, IRD number and contact address
• the total amount of interest paid and the total amount of tax withheld in the month - or the period for which interest is paid, but not cumulative
• the name, IRD number, date of birth and contact address of any joint owners.

For each of the people who received interest, we’ll need:

• their name and contact details
• the amount and type of income paid to them
• the tax withheld from it or the approved issuer levy paid on it
• the date the tax was withheld or the levy paid.

If you have it, we'll need for each of the people who received interest their: 

• their IRD number
• their date of birth
• the tax rate they gave you.   

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

• who live in a country we have a double tax agreement (DTA) with
• who live in a country we do 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%.

You can send your report to us using:

• gateway web services
• myIR file upload services
• online in myIR - you can also pay by direct debit in myIR. 

Investment income reporting through gateway services

Investment income reporting through file upload services