Residential land withholding tax (RLWT)

Residential land withholding tax is a tax deducted from some residential property sales. It's paid by offshore people who sell their residential property. Withholders deduct and pay the tax to us for the offshore people.

Pages in this section

When residential land withholding tax (RLWT) is deducted When you're an offshore RLWT person you'll have residential land withholding tax deducted when you sell New Zealand residential property.
Deducting RLWT as a withholder As a withholder you'll need to work out if RLWT needs deducting and do the deduction.
Offshore people who pay RLWT There are different types of offshore persons for residential land withholding tax. Find out if you're one of them.
Certificate of exemption from RLWT When you're an offshore RLWT person you'll have RLWT deducted from your property sale. Your withholder will deduct this for you.
Claiming back residential land withholding tax You can claim back any excess amount of residential land withholding tax that was deducted.
Keeping residential land withholding tax records You need to keep records of residential land withholding tax deducted depending on who the withholder is.

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Te tāke kaiponu kainoho-tāwāhi (RLWT) mō te whare noho Residential land withholding tax (RLWT)

Residential land withholding tax (RLWT)