Non-resident contractors
If you are a person, company or other entity the following applies to:
- you are not a tax resident in New Zealand and
- you do not have a contract, agreement or arrangement to perform contract activity which can be for services or supply of equipment under a lease in New Zealand.
then it is likely that you will have withholding tax implications. This does not apply to contracts of service between an employer and employee.
Non-resident taxpayers
