Exemption from non-residents contractors tax

Premium Accounting Solution > Forms > , , > Exemption from non-residents contractors tax

Exemption from non-residents contractors tax

ALL A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

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

Need help with accounting needs?

We are happy to help

Contact Us