Non-resident contractors’ tax (NRCT) exemption application form
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Non-resident contractors’ tax (NRCT) exemption application form
Form Number: IR197 / Form Code: IR197
About this form
Use IR197 to apply for an exemption from non-resident contractors’ tax (NRCT). Eligibility may arise under a double tax agreement or from a satisfactory New Zealand tax compliance history.
Before submitting
Provide the contract details and supporting documents requested on the form. Applications can be emailed or posted to Inland Revenue; check the current IRD page for eligibility and timing.
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