Apply for a non-resident withholding tax exemption

All Income tax dates

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

Before you start

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

Post your application to:

Inland Revenue
PO Box 39010
Wellington Mail Centre
Lower Hutt 5045

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