Use this NZ RLWT calculator to estimate residential land withholding tax using the lesser-of gain test and sale price cap rules.
Calculates the gain-based amount and the 10% of sale price cap, then returns the lower result. Can apply to certain property sales involving offshore persons. The lesser-of tests cap the withholding amount.
Use the live tool above to enter your figures, compare outcomes, and sense-check the result before you rely on it for planning. This page is built for property sellers, conveyancing users, and advisors reviewing RLWT exposure.
Check the official IRD guidance for the latest published rules, thresholds, timing, and definitions that apply to RLWT.
This calculator provides estimates only and does not replace official IRD calculations.
RLWT is residential land withholding tax on certain property sales involving offshore-related sellers.
RLWT uses a lesser-of calculation, so both the gain-based amount and sale-price cap matter.
Use the live tool above, enter the amounts that match your situation, and review the estimate together with the official guidance linked on this page.
No. This calculator or guide provides estimates and general information only, so you should still confirm the final position with official IRD guidance or professional advice where needed.
Use the official guidance linked on this page to check the published rules, thresholds, filing expectations, and definitions that apply to RLWT.