About this guide

IR1095 explains when residential land withholding tax (RLWT) may need to be deducted from a New Zealand residential land sale and who is the withholder.

Before deducting RLWT

Obtain the seller’s RLWT declaration, check any exclusion or exemption evidence, use the current calculation method, and keep the required records. Refer to the current guide for the applicable bright-line period.

Related forms and guides

• RLWT return (IR1100)
• RLWT declaration (IR1101)
• RLWT repayment claim (IR1102)

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