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Te tono i tētahi aweretanga tāke kaiponu kainoho-tāwāhi Apply for a non-resident withholding tax exemption

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Apply to us and ask for an exemption if you think an organisation should not pay non-resident withholding tax (NRWT).

Gather your information

You will need information to support your application. This must include:

  • the reasons why you want an exemption
  • a copy of organisation documents such as the trust deed or memorandum
  • evidence of the organisation's tax exemption in its country of residence such as a letter from the appropriate revenue authority.

Write a letter requesting an exemption

Write a letter to us that explains why your organisation needs an NRWT exemption. Include all of the information you gathered.

Post your application to us

Post your application to:

Non-resident Centre
Inland Revenue
PO Bo 39010
Wellington Mail Centre
Lower Hutt 2045

We send you an exemption letter

There is no certificate for exemption. Instead we’ll give you a letter saying the organisation is exempt from paying NRWT.