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If you paid too much residential land withholding tax (RLWT) you can claim this back. You can claim this as a tax credit in your end of year tax return or before the end of your income year.

Your withholder needs to have paid us the residential land withholding tax before you can claim it as a tax credit.

Deducting RLWT as a withholder

How to get your repayment

There are two ways you can claim back the residential land withholding tax you've overpaid. These are:

  • file an income tax return. This can be early in the year or at the end of the tax year
  • using the IR1102 application form.

When to file a return for a RLWT repayment

You'll need to file a tax return to claim back a residential land withholding tax when: 

  • you are a non-resident with no other tax obligation in New Zealand
  • you have emigrated and have no further tax obligations in New Zealand
  • you are a non-individual and have stopped trading. 

If you have ongoing tax obligation in New Zealand you'll need to file an end of year income tax return. This is how the only way you can claim back your residential land withholding tax overpayment.

Filing an early tax return before the end of the year

You can file an early tax return to claim back the residential land withholding tax you've overpaid. Make sure you:

  • use the most recent year's income tax return
  • cross out the date on the form and write the dates the return covers, for example, 1 April, to the date your obligations stopped.

Apply for a repayment using the IR1102

You can use the IR1102 to claim a repayment of RLWT before the end of your income year. You can only use when:

  • you have ongoing New Zealand tax obligations
  • the repayment is for the sale of your main home.