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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.