Skip to main content

COVID-19 Alert Level 1 If you've been affected by COVID-19, we may be able to help. Find out more

Check you are eligible to apply

You need to meet one of these criteria to apply for an exemption:

  • the double tax agreement (DTA) between New Zealand and your home country allows the exemption
  • you provide a bond or other security to ensure you pay any tax you need to
  • you've met all your tax obligations in the last 2 years and will continue to comply.

Send us the form

Post or email the completed form and attachments to [email protected].

Non-resident Contractors Team
Inland Revenue
PO Box 2198
Wellington 6140
New Zealand

What happens next

We'll respond to you within 10 working days. If we need more information, we'll contact you.

We usually issue exemptions for the duration of your contract, up to 12 months. In some circumstances we can issue them for longer.