About this Guide

Non-resident withholding tax (NRWT) is a tax withheld from New Zealand payments of interest, dividends, and royalties to non-residents (foreign investors).

These kinds of payments are called non-resident passive income (NRPI).

When to use this guide

If you pay non-resident passive income (NRPI), this guide tells you:

• when you are required to deduct NRWT (non-resident withholding tax)
• when to pay the deductions to IRD
• what information you are required to give to the people you pay the NRPI to.

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