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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

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

Last updated: 05 Dec 2023
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