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Apply for an exemption if you think an organisation should not pay non resident withholding tax (NRWT).

Gather your information

You will need information to support your application. This must include:

  • the reasons why you want an exemption
  • a copy of organisation documents such as the trust deed or memorandum
  • evidence of the organisation's tax exemption in its country of residence such as a letter from the appropriate revenue authority.

Write a letter requesting an exemption

Write a letter to us that explains why your organisation needs an NRWT exemption. Include all of the information you gathered.

Post your application to us

Post your application to:

Non-resident Centre
Inland Revenue
PO Bo 39010
Wellington Mail Centre
Lower Hutt 2045

We send you an exemption letter

There is no certificate for exemption. Instead we’ll give you a letter saying the organisation is exempt from paying NRWT.