Skip to main content

COVID-19 - Level 2 If you have been affected by COVID-19, we may be able to help. Find out more

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