IR1100 — Residential Land Withholding Tax (RLWT) Return

What is IR1100 RLWT return?

When an offshore person sells residential land in New Zealand within the bright-line period, the buyer's or vendor's conveyancer, or the buyer if there is no conveyancer, may have to deduct residential land withholding tax (RLWT) from the sale price. The IR1100 is the return that reports those deductions to Inland Revenue, and it travels with the payment.

You file it only for a month in which you made an RLWT deduction, including deductions calculated as zero. Each return has room for five vendors or transactions, and each one needs the vendor's name and IRD number, the amount paid to Inland Revenue, the amount required to be deducted if that's different, the certificate of title, and which of the four calculation methods you used. The return and payment are due by the 20th of the following month.

FileIt lays the return out one vendor at a time, places IRD numbers and amounts in the right cells (8-digit IRD numbers start in the second box, and cents sit after the printed point), works out the total paid, and checks every IRD number's check digit before you print. The finished return is kept in your FileIt vault. FileIt doesn't file or pay anything: you email or post the return and pay Inland Revenue yourself.

Who needs to fill out IR1100 RLWT return?

• Conveyancers and law practices acting for the buyer or the vendor in a sale by an offshore person.
• Buyers of New Zealand residential land from an offshore vendor who are not using a conveyancer.
• Anyone who deducted RLWT in a month, even where the required amount worked out as zero.

When to use IR1100 RLWT return

• In each month you deduct RLWT from a residential land sale.
• When there were insufficient funds to pay the full RLWT: you still file, showing the amount paid and the amount that should have been deducted.
• For a later deduction in a month you've already filed for: a new return with just the new transaction.
• For instalment sales: in the month you deducted RLWT from each instalment.

What you need before you start

• The withholder's name and IRD number.
• The month the deductions were made in.
• Each vendor's name and the IRD number from their IR1101 declaration.
• The RLWT paid and, if different, the RLWT required to be deducted for each vendor.
• The certificate of title number, or another reference such as a leasehold title.
• The calculation method used for each vendor.
• A contact person, daytime phone number and email address.

What’s on IR1100 RLWT return

The 2022 edition has 4 pages. FileIt asks for it in 8 parts, and it is signed by Withholder (conveyancer, lawyer or buyer):

1. 1-2 Withholder's detailsWithholder (conveyancer, lawyer or buyer)
2. Vendor 1Withholder (conveyancer, lawyer or buyer)
3. Vendor 2Withholder (conveyancer, lawyer or buyer)
4. Vendor 3Withholder (conveyancer, lawyer or buyer)
5. Vendor 4Withholder (conveyancer, lawyer or buyer)
6. Vendor 5Withholder (conveyancer, lawyer or buyer)
7. Total amount paid to Inland RevenueWithholder (conveyancer, lawyer or buyer)
8. Declaration and contact detailsWithholder (conveyancer, lawyer or buyer)

How to fill out IR1100 RLWT return, step by step

1 Withholder's details

Give the full name of the person or entity that made the deduction, such as the law practice, its IRD number and the period ended: the last day of the month of the deduction.

2 Vendor's name and IRD number

For an individual, the surname goes first, then the first names. For a company, trust, society, limited partnership or foreign entity, give the full name. Use the IRD number from the vendor's IR1101.

3 Amounts

Box 6 is the RLWT you are paying Inland Revenue for this vendor now. Box 7 is the amount required to be deducted, and only needs filling in if it's different, for example if there weren't enough funds. FileIt asks for dollars and cents.

4 Certificate of title and method

Give the title number, showing titles sold together, like an apartment and carpark, as one entry. Then tick the calculation method: sale price × 10%, sale price less purchase price × the RLWT rate, or one of the two methods that subtract registered securities or outstanding rates.

5 Total and declaration

FileIt totals box 6 across the vendors on the return. Date the declaration, give the number of pages if you're sending several returns together, and add your contact details. The form says an electronic signature is acceptable when completed online.

Common mistakes to avoid

• Using the vendor-only method when you act for the buyer. A buyer or buyer's conveyancer can only subtract outstanding rates.
• Putting two separate property sales under one vendor entry. Only titles sold as one transaction go together.
• Leaving out a zero deduction. Vendors whose required amount works out to zero still go on the return.
• Paying less than required without attaching a letter explaining why. Without it, Inland Revenue works from the required amount.
• Showing amendments to an earlier return on a new one. Email or write to Inland Revenue instead.

After you fill it out

Sign the declaration and email the return to [email protected], or post the return only to Inland Revenue, PO Box 39090, Wellington Mail Centre, Lower Hutt 5045.

Pay the RLWT by the 20th of the month: Inland Revenue lists direct debit, card and internet banking at ird.govt.nz/pay.

Attach a letter if less was paid than should have been deducted. Inland Revenue may contact you about a shortfall penalty.

Keep the copy in your FileIt vault with the vendor's IR1101 declaration.

IR1100 RLWT return: frequently asked questions

Official sources

• Blank form (PDF), published by Inland Revenue (Te Tari Taake): https://www.ird.govt.nz/-/media/project/ir/home/documents/forms-and-guides/ir1100---ir1199/ir1100/ir1100-2022.pdf
• Official instructions and guidance: https://www.ird.govt.nz/property/buying-and-selling/residential-land-withholding-tax/deducting-rlwt-as-a-withholder/deduct-and-pay-rlwt
• Edition shown on this page: IR1100 August 2022 (checked 2026-10-19).

FileIt is not affiliated with or endorsed by Inland Revenue (Te Tari Taake) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-19.

Related forms

All New Zealand forms · Every form FileIt can fill