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You may be eligble to apply for a certificate of exemption from paying tax as a non-resident contractor.

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've met all your tax obligations in the last 2 years and will continue to comply.

Non-resident contractors

Double tax agreements

Backdated non-resident contactor exemptions

For applications received after 1 April 2024, an exemption can be backdated for up to 92 days before the date of the application for exemption (when received by Inland Revenue).

This means that if the exemption is issued after the date of the first contract payment, the exemption can cover payments made before its issue date.

Before 1 April 2024, when you applied for a non-resident contractors’ tax (NRCT) exemption, the exemption was valid for future payments only (from the date the exemption is issued).

Applications before 1 April 2024 cannot be backdated. 

Download the form

Send us the form

Email the completed form and attachments to us at [email protected]

Or you can post the information to us at:

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.

Last updated: 01 May 2024
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