Register as a non-resident withholding tax (NRWT) payer

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Income tax Dates

JUL 28

AIM instalments are due if you file GST monthly and have a March balance date.
AUG 28

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

Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.

All Income tax dates

If you pay non-resident passive income (NRPI) you must deduct non-resident withholding tax (NRWT) and register as a payer.

Before you start

You will need:

the IRD number for your organisation or for each branch
your organisation name or payer name
your trade name, if you trade under a different name from your registered name
your payment start dates
to work out how often you’ll pay NRWT
who will be the contact for us.

If you're also registering as an approved issuer so you can pay approved issuer levy (AIL), you'll need:

the expected AIL for each year
a description of security
the issue date of security
the date of redemption
the face value of security in New Zealand dollars
the redemption value
an interest or coupon rate.

In myIR, go to 'I want to...'

Select 'Register for new tax accounts'

You'll find this under 'Registration, application and enrolment'.

Follow the prompts to complete your registration

Log in to myIR

Other ways to do this

Download, fill in and sign the NRWT payer registration - IR380. Make a copy for your records.

Post the form to:

Inland Revenue
PO Box 39090
Wellington Mail Centre
Lower Hutt 5045

NRWT – payer registration non-resident withholding tax IR380 2023 (PDF 89KB) Download guide

Last updated: 05 Dec 2023