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Delays to response times: It is taking longer than usual to answer calls and myIR messages, and to process some COVID-19 Support Payment applications. This is because of the impact of COVID-19. If possible, please contact us through your myIR account. Log in to myIR

Budget 2022: The Government has announced Budget 2022, which includes changes to child support payments. Find out more on our Tax Policy website

Budget 2022: The Government has announced a Cost of Living Payment, which will be paid from 1 August 2022. You do not need to apply for this payment. If you are eligible, we’ll pay it into your bank account. 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

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: 05 Mar 2021
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