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Ngā kaikirimana kainoho-tāwāhi Non-resident contractors

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Who is a non-resident contractor?

You are a non-resident contractor if you are a non-resident person, company or entity contracted to provide services or equipment in New Zealand.

You are not a non-resident contractor if you are working for an employer, usually under a contract of service. You are a non-resident employee instead.

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nr.contractors@
ird.govt.nz

Non-resident contractors