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New Plymouth office closure | The New Plymouth office is temporarily closed for upgrades and is expected to reopen on Wednesday 12 February.

Gisborne office temporarily closed | Our Gisborne office will be closed from 12pm 14 February 2025 until 10.30am 26 February 2025. For anything urgent, you can call our contact centre.

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
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