Skip to main content

Delays to response times: It's taking longer than usual to answer calls and myIR messages, including for unclaimed money. You may be able to use self-service options in myIR. You can also find information on our website by typing in what you want to do in the search bar. Thank you for your understanding. Log in to myIR

An approved issuer is someone who pays interest at a zero rate of non-resident withholding tax (NRWT).

Instead of deducting NRWT they pay a levy on the securities they register with us.

Tax summary

Approved issuers need to pay a levy of 2% on the interest of each registered security. They can claim a deduction of the 2% in their New Zealand income tax return if the interest that has been paid is tax deductible.


 

 
Last updated: 14 Sep 2020
Jump back to the top of the page