Your non-resident charity can apply to us for an income tax exemption.
An exemption means your charity will not pay New Zealand income tax or non-resident withholding tax on non-business income earned in New Zealand.
Before you start
Gather of all of the following.
- Your constitution, trust deed or other governing documents.
- Proof of incorporation or legal registration in your main country of residence.
- Certification or a letter confirming you have charitable status or registration with 1 or more overseas charities regulators or tax authorities.
- Information on the work your organisation does - this may include annual reports, brochures, articles, testimonials or relevant websites.
- Proof that Charities Services declined your charity’s registration because you were not strongly enough connected to New Zealand or an explanation of why you believe you will not be able to register with Charities Services.
In myIR, create a message to send to us
You must provide proof that you meet the requirements for an exemption. These are explained in our page ‘Tax exemptions for non-resident charities’.
Please attach the documents and information you gathered in the previous step.
Tax exemptions for non-resident charities
Send us your application
Log in to myIR
You can apply for an exemption as a non-resident charity by email to:
You can also post your application to us at:
Inland Revenue
PO Box 1147
Palmerston North Central
Palmerston North 4440
New Zealand
Last updated:
15 Nov 2022