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Te tono i tētahi tiwhikete aweretanga hei kaikirimana kainoho-tāwāhi Apply for a certificate of exemption as a non-resident contractor


Check you are eligible to apply

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 have met all your tax obligations in the last 2 years and will continue to comply.

Send us the form

Post or email the completed form and attachments us.

Non-resident Contractors Team
Inland Revenue
PO Box 2198
Wellington 6140
New Zealand

Email us

Non-resident contractors

What happens next

We will respond to you within 10 working days. If we need more information, we will contact you.

We usually issue exemptions for the duration of your contract, up to 12 months. In some circumstances we can issue them for longer.