NRWT – payer’s guide
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NRWT – payer’s guide
Form Number: IR291 / Form Code: IR291
About this guide
IR291 explains when payers of non-resident passive income must deduct and pay NRWT and what information they must provide.
Using the guide
Use the current guide for New Zealand payments of interest, dividends and royalties to non-residents, including deduction, payment and reporting obligations.
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