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:
PO Box 39010
Wellington Mail Centre
Lower Hutt 5045
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.