Exemption from non-residents contractors tax
Advance Search
Exemption from non-residents contractors tax
Form Number: IR197 / Form Code: IR197
About this Form
Use this form if you are a non-resident contractor and you are wishing to apply for a certificate of exemption from withholding tax in New Zealand.
When to use this form
You need to meet one of these criteria to apply for an exemption:
- the double tax agreement (DTA) between New Zealand and your home country allows the exemption
- you provide a bond or other security to ensure you pay any tax you need to
- you’ve met all your tax obligations in the last 2 years and will continue to comply
What you will need
Include a copy of any written contract or agreement entered into, between the non-resident contractor and the contract payer.
Please provide any additional information as an attachment to this application.
If this is a renewal application, include the names and exact arrival and departure dates of persons present in New Zealand during the previous application.
This page is also available in:
简体中文