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IR3NR Non-residents

Inland Revenue have sent you an IR3NR return pack because their records show you as a non-resident for tax purposes.

This generally means you haven’t been personally present in New Zealand but have earned income from New Zealand sources.

If you’re uncertain about your residency status please see the guide New Zealand tax residence (IR292).

Who has to send in an IR3NR income tax return?

You must complete and send in an IR3NR if you were a non-resident for the full year but received income from New Zealand. For example:

  • interest, dividends, taxable Maori authority distributions or royalties*

  • rents

  • earnings from self-employment

  • directors’ fees for services performed in New Zealand

  • income from an estate, trust or partnership

  • superannuation for past services in New Zealand (this may be exempt if a double tax agreement applies).

You’ll also need to file an IR3NR if you have losses or excess imputation credits carried forward from the previous year.

* You probably won’t have to fill in a return if your only income is from interest, dividends, or royalties, and NRWT was deducted at the correct rate—see IR3NR Non-resident passive income.

Part-year non-residents

If you were a non-resident for part of the year between 1 April 2018 and 31 March 2019, you have to complete an IR3 and make a list showing your income earned as a resident and as a non-resident.

Staple this list to the top of page 3 of your IR3 return.

If you need an IR3 return and/or don’t need to file an IR3NR please contact Inland Revenue.

Your return is due to Inland Revenue by 7 July 2019

If you have to fill in a return and you don’t send Inland Revenue one, they will charge a late filing penalty—unless you get an extension of time.

Income year

The information in this guide is based on the tax year 1 April 2018 to 31 March 2019. If your income year is different you can still use the guide, but work out your income and expenses for your income year. If you need more information, contact Inland Revenue.

How are non-residents taxed?

In an individual’s annual assessment, NRWT is assessed on income from interest, dividends and royalties—see IR3NR Question 9 New Zealand interest and IR3NR Question 10 New Zealand dividends. All other income is added up and tax is calculated at the current tax rates.

The two amounts of tax are added together. Credit is then allowed for any tax deducted by the payer of the income, for example, NRWT, PAYE, RWT on dividends, Maori authority credits, schedular payment credits and tax paid by trustees.

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