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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.

Gather your information

You will need:

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

If you are also registering as an approved issuer so that you can pay approved issuer levy (AIL) you will also 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.

Complete the registration online

You can register as a NRWT payer in myIR.

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: 07 Jan 2021
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