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Takapuna office closure | Takapuna office closure. The Takapuna office is relocating to a new address so will be closed from 22 November 4pm to 26 November 4pm. From 27 November you can find the new office at: 74 Taharoto Road Smales Farm, One NZ Building, Takapuna.

Some services unavailable 23 - 24 November | myIR, gateway services and our self-service phone line will not be available from 3pm Saturday 23 November to 9am Sunday 24 November while we do planned system testing. This will not affect any tax entitlements or payments scheduled during this time.

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International

In general, non-resident taxpayers pay tax in New Zealand on income with a source here.

Some of the ways a DTA may affect this general rule are by:

  • reducing the rates of non-resident withholding tax on interest, dividends and royalties
  • extending the period you can work in New Zealand and not pay tax here in circumstances where your employer is a non-resident and you are liable to tax in the other country
  • exempting business profits earnt in New Zealand if there is no permanent establishment here.

NRWT rates for DTA countries

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Last updated: 28 Apr 2021
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