Non-resident contractors receive schedular payments. Your payer deducts tax from your payments unless you're exempt.
Before you start work you need to:
If you don’t give your payer an IR330C they will deduct tax at the no-notification rates of:
You might not have to pay tax to New Zealand on the money you earn here. You pay it in your home country instead.
You or your tax agent need to check the DTA to see if this applies to you.
You are automatically exempt from paying tax to New Zealand for the first 92 days in any 12-month period you spend here. After 92 days you need to get a certificate of exemption, otherwise your payer will deduct tax from your schedular payments.
You may be able to claim a tax credit in your home country for tax you’ve paid here. You or your tax agent need to check the tax laws in your home country.
Talk to your tax agent or us about your situation. We can help you to understand your tax obligations and entitlements.
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