Skip to main content

Changes to the myIR login screen are coming You will not be able to use myIR between 1pm Saturday 8 October and 8am Monday 10 October. This is so we can update our external authentication system. From Monday 10 October the myIR login page will have a new look and feel, but the login process will not change.

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.
Last updated: 29 Jun 2021
Jump back to the top of the page