Non-resident withholding tax (NRWT) and exemptions

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Income tax Dates

JUN 28

AIM instalments are due if you have a March balance date.
JUN 28

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

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

All Income tax dates

Some people or organisations may have a non-resident withholding tax (NRWT) exemption on their non-resident passive income (NRPI) from New Zealand.

Do not deduct NRWT from someone who gives you a copy of the letter we've given them showing they're exempt.

We give exemptions when:

income is exempt from tax, including NRWT, under New Zealand tax law
income is exempt from tax because of any other New Zealand legislation
double tax agreements allow for an exemption from tax on certain types of income.

Last updated: 29 Jun 2021