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Delays to response times: It is taking longer than usual to answer calls and myIR messages, and to process some COVID-19 Support Payment applications. This is because of the impact of COVID-19. If possible, please contact us through your myIR account. Log in to myIR

Budget 2022: The Government has announced Budget 2022, which includes changes to child support payments. Find out more on our Tax Policy website

Budget 2022: The Government has announced a Cost of Living Payment, which will be paid from 1 August 2022. You do not need to apply for this payment. If you are eligible, we’ll pay it into your bank account. Find out more

In general, non-resident taxpayers pay tax in New Zealand on income with a source here.

Some of the ways a DTA may affect this general rule are by:

  • reducing the rates of non-resident withholding tax on interest, dividends and royalties
  • extending the period you can work in New Zealand and not pay tax here in circumstances where your employer is a non-resident and you are liable to tax in the other country
  • exempting business profits earnt in New Zealand if there is no permanent establishment here.

NRWT rates for DTA countries

Last updated: 28 Apr 2021
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