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NZ Tax Rate Notification for Contractors: Tax rate notification for contractors (IR330C)
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IR330C in short
The IR330C is the form a contractor gives to the person paying them to say what tax rate to deduct from schedular payments. You enter your IRD number, a tax rate and an activity number from the table on page 3. If you do not give your payer a completed form, they must deduct tax at the no-notification rate of 45%.
| Issued by | Inland Revenue (Te Tari Taake), New Zealand |
|---|---|
| Current version | January 2024 (checked 2026-10-25) |
| Who fills it in | Contractors who receive schedular payments, such as independent contractors, labour-only contractors and self-employed people doing an activity listed on page 3 of the form. You complete a separate IR330C for each source of contracting income. Employees on salary or wages use the IR330 instead. |
| Who receives it | The person or business paying you. The form says not to send it to Inland Revenue. |
| Where to send it | Give the completed form to your payer. The payer keeps it with their business records for seven years after the last schedular payment to you. |
| Deadline | No fixed date. Give it to your payer before you are paid. Without it, the payer deducts tax at the no-notification rate. |
| Fee | No fee. |
| Official links | Official page · Official PDF · Official instructions |
How to fill out IR330C, line by line
| Section 1 | Full name and IRD number Your full name and IRD number. An 8 digit number starts in the second box. If you do not have an IRD number, Inland Revenue says to go to ird.govt.nz/irdnumber to apply for one. |
| Section 2 | Your tax rate Enter your rate to one decimal point. Use the flowchart on page 2: a tailored tax rate certificate, the standard rate for your activity, or a rate you choose. A rate you choose cannot be lower than 10%, or 15% if you are a non-resident or hold a temporary entry class visa. |
| Section 2 | Schedular payment activity number Find your type of work in the table on page 3 and enter its activity number, for example 8 for labour-only building work or 17 for modelling. |
| Section 2 | Tax code Printed on the form. For schedular payments the tax code is always WT. |
| Section 3 | Declaration: name and designation Your name. If you sign for a company or partnership, add your title, for example director or partner. |
| Section 3 | Signature and date Sign and date the form, then give it to your payer. |
Common mistakes to avoid
- Sending the form to Inland Revenue. It goes to the person paying you.
- Using one IR330C for several clients. You need a separate form for each source of contracting income.
- Choosing your own rate below 10%, or below 15% if you hold a temporary entry class visa.
- Leaving the activity number blank. It comes from the table on page 3.
- Not signing section 3. If sections 1 and 3 are not completed, the payer deducts 45%.
- Using IR330C for salary or wages. Employees use the IR330 tax code declaration.
- Entering a tailored tax rate without showing the original certificate to your payer.
Questions about IR330C
What is the no-notification rate?
The form says it is 45%, except for non-resident contractor companies, where it is 20%. Your payer uses it if you do not complete sections 1 and 3.
Can I pick my own tax rate?
Yes. Inland Revenue says it must be at least 10%. If you are a non-resident on a temporary work or entry visa, it must be at least 15%.
What is a tailored tax rate?
A rate worked out for your situation, for example if you have business expenses. You can apply in myIR or with the IR23BS form. Show the original certificate to your payer.
Do I need a new form if my rate changes?
Inland Revenue says you need to tell the person who pays you if your tax code changes. Giving them a new IR330C is the way to do this.
Who keeps the form?
The payer keeps it with their business records for seven years after the last schedular payment.
Do contractors still file a tax return?
The form says you will generally be required to complete an income tax return at the end of the tax year.
Related forms
Tools for this form
Sources
Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Inland Revenue or any government agency. This page is general information, not legal or tax advice.
- https://www.ird.govt.nz/-/media/project/ir/home/documents/forms-and-guides/ir300---ir399/ir330c/ir330c-2024.pdf
- https://www.ird.govt.nz/income-tax/withholding-taxes/schedular-payments/getting-schedular-payments/work-out-and-declare-my-tax-rate-for-schedular-payments
- https://www.ird.govt.nz/income-tax/withholding-taxes/schedular-payments/about-schedular-payments-for-contractors
- https://www.ird.govt.nz/roles/non-residents/paying-non-resident-contractors
- https://www.ird.govt.nz/about-this-site/conditions-of-use/copyright