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Delays to response times: It is taking longer than usual to answer calls and myIR messages, and to process some COVID-19 Support Payment applications. This is because of the impact of COVID-19. If possible, please contact us through your myIR account. Log in to myIR

Budget 2022: The Government has announced Budget 2022, which includes changes to child support payments. Find out more on our Tax Policy website

Budget 2022: The Government has announced a Cost of Living Payment, which will be paid from 1 August 2022. You do not need to apply for this payment. If you are eligible, we’ll pay it into your bank account. Find out more

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
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