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Te tāke kaiponu kainoho-tāwāhi Non-resident withholding tax (NRWT)

Home
Home
  • Income tax
    • Withholding taxes
      • Schedular payments
      • Resident withholding tax (RWT)
      • Non resident withholding tax (NRWT)
        • Register as an NRWT payer
        • Set up a non resident withholding tax refund
        • Deduct NRWT at the right rate
        • Non resident withholding tax (NRWT) and exemptions

Income tax Dates

  • MAR 28
    AIM instalments are due if you file GST monthly and have a March balance date.
  • MAR 31
    Final date for ratio option provisional tax applications.
  • APR 7
    End-of-year income tax and Working for Families bills are due if you have an extension of time to file your income tax return.
  • All Income tax dates

Non-resident withholding tax (NRWT) is a tax withheld from New Zealand payments of interest, dividends, and royalties to non-residents (foreign investors).

These kinds of payments are called non-resident passive income (NRPI).

If you're a foreign investor who gets non-resident passive income, then your tax will be paid to us by your New Zealand based payer.

If you make non-resident passive income payments to foreign investors, then you'll need to:

  • register as a payer
  • deduct NRWT from these payments
  • send the deductions to us.
NRWT - payers guide IR291 2020 (PDF 94KB) Download guide

Pages in this section
  • Register as an NRWT payer Before you can start deducting NRWT, you’ll need to register as a payer.
  • Set up a non resident withholding tax refund How to set up a refund for non resident withholding tax (NRWT), or issue a certificate of NRWT paid.
  • Deduct NRWT at the right rate You need to work out the deduction rate for each person you're paying.
  • Non resident withholding tax (NRWT) and exemptions Some non-resident people or organisations may have an NRWT exemption on their non-resident passive income (NRPI) from New Zealand.

Topics

  • International tax for individuals
  • International tax for business

Roles

  • Portfolio investment entities
  • Non-resident taxpayers

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