NRWT
| Acronym | Definition |
|---|---|
| NRWT | Non-Resident Withholding Tax (New Zealand) |
| NRWT | National Register of Wills and Testaments (Willdata Ltd.; UK) |
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References in periodicals archive
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Non-residents withholding tax (NRWT) of 15, 15 and 30 per cent is levied on interest, royalty payments and dividends, respectively, but these rates are generally reduced to 10, 10 and 15 per cent under New Zealand's double taxation agreements.
Other interest income and dividends or royalty payments are subject to NRWT.
The foreign investor tax credit (FITC) results in the combined New Zealand company tax and non-resident withholding tax (NRWT) being a maximum of 33 per cent for non-residents.
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