If you paid too much residential land withholding tax (RLWT) you can claim this back. You can claim this as a tax credit in your end of year income tax return or before the end of your income year.
Your withholder needs to have paid us the RLWT before you can claim it as a tax credit.
Deducting RLWT as a withholder
How to get your repayment
There are two ways you can claim back the RLWT you've overpaid. These are:
- file an income tax return
- using the IR1102 application form.
When to file an income tax return for a RLWT repayment
You'll need to file an income tax return to claim back RLWT when:
- you’re a non-resident for tax purposes and the property sale is the only tax obligation you have in New Zealand, or
- you have no further tax obligations in New Zealand.
Filing an early income tax return before the end of the year
If you have no further tax obligations in New Zealand, you can file an early income tax return to claim back the RLWT you've overpaid. Make sure you:
- use the most recent year's income tax return
- cross out the date on the form and write the dates the return covers, for example, 1 April, to the date your obligations stopped.
If you have further tax obligations in New Zealand, you’ll need to file an end-of-year income tax return or complete the IR1102 form.
Apply for a repayment using the IR1102
You can use the IR1102 to claim a repayment of RLWT before the end of your income year. You can only use this form when:
- you have ongoing New Zealand tax obligations, or
- the repayment is for the sale of your main home.
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