IR1101 Residential land withholding tax (RLWT) declaration — Inland Revenue

What is IR1101 RLWT declaration?

Residential land withholding tax (RLWT) is tax that can be held back from the sale price when an offshore RLWT person sells New Zealand residential property within the bright-line period. The IR1101 is the declaration the seller gives to the withholder, usually their conveyancer or lawyer, so the withholder knows whether RLWT has to be deducted and at what share.

You need it when you sell residential property in New Zealand on or after 1 July 2024 within 2 years of buying it, or property bought before 1 July 2024 within 5 years. The form asks for your details, the property, whether you're associated with the buyer, and whether you're an offshore RLWT person. If you are, it asks whether you're subject to RLWT and, if not, which exemption applies. The flowcharts on pages 4 and 5 help you work out your status.

FileIt fills Inland Revenue's own IR1101 PDF from a guided form. Only the sections that apply to you are shown, your IRD number starts in the right box, names with macrons and accents print correctly, and the signed declaration is kept in your FileIt vault with your property records.

Who needs to fill out IR1101 RLWT declaration?

• People selling a New Zealand home, section or other residential land within the bright-line period.
• New Zealand citizens and residents living overseas who sell property here, since time away can make them an offshore RLWT person.
• Companies, trusts, estates and partnerships selling residential land, signed by a director, trustee, partner or other authorised person.
• Executors, administrators and beneficiaries dealing with inherited property.

When to use IR1101 RLWT declaration

• When your conveyancer or lawyer asks for it as part of a residential property sale.
• When the sale falls inside the 2-year or 5-year bright-line period. Page 6 of the form explains how to work out the start and end dates.
• Before settlement, so the withholder knows whether to deduct RLWT from the sale proceeds.

What you need before you start

• Your full name (or the entity's name), IRD number and contact address, which must not be the property being sold.
• A description of the property, such as its Record of Title number.
• Whether you're associated with the buyer.
• Your offshore RLWT person status, worked out with the flowcharts on pages 4 and 5.
• If you're subject to RLWT, your percentage share of the property. If you're exempt, the reason and its proof.
• ID to show your withholder if you're not an offshore RLWT person.

What’s on IR1101 RLWT declaration

The 2026 edition has 7 pages. FileIt asks for it in 4 parts, and it is signed by Seller:

1. Section A: seller's detailsSeller
2. Section B: associated personsSeller
3. Sections C and D: offshore RLWT personSeller
4. Section E: declarationSeller

How to fill out IR1101 RLWT declaration, step by step

1 Seller's details

Choose your title, or Non-individual for a company, trust or other entity, and give the name, IRD number, contact address and a description of the property being sold.

2 Associated persons

Say whether you're associated with the buyer. Generally that means related to them privately or professionally. Page 7 of the form has examples.

3 Offshore status

Choose Section C if you're not an offshore RLWT person, or Section D if you are. Under Section D, either give your share of the property as a percentage, or pick the reason you're not subject to RLWT, such as an exemption certificate or a transfer to an executor.

4 Declaration

Give the signer's name and, for an entity, their designation, such as director or trustee. FileIt prints the date, ready for the signature.

Common mistakes to avoid

• Giving the address of the property being sold as your contact address.
• One IR1101 for an ordinary partnership, club or society. Each member completes their own with their own IRD number.
• Ticking Section C without the ID documents to show your withholder, or, if you're overseas, without the statement about your time in New Zealand.
• Choosing an exemption reason without the certificate, probate or Letters of Administration that backs it up.
• Guessing your offshore status instead of following the flowcharts on pages 4 and 5.

After you fill it out

Sign the declaration and give it to your conveyancer or lawyer, with the ID or exemption documents it asks for.

The withholder uses it to decide whether to deduct RLWT and files their own residential land withholding tax return (IR1100) if they do.

Keep a copy with your sale records. Bright-line rules can also mean income tax on any gain, reported separately.

FileIt keeps the completed PDF in your vault with your property papers.

IR1101 RLWT declaration: 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/ir1101/ir1101.pdf
• Official instructions and guidance: https://www.ird.govt.nz/property/buying-and-selling/residential-land-withholding-tax/when-rlwt-is-deducted
• Edition shown on this page: IR1101 April 2026 (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.

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