If an individual is not a tax residence in New Zealand, the income tax rate for non-residence is the same as the income tax rates for NZ tax residence. Moreover, if they earn passive income such as interest, dividend and royalties, they will have non-resident withholding tax (NRWT) deducted straight from the income.
Disclaimer: The following answer necessarily sets out general principles only. The facts of particular cases always need to be considered carefully, and it may be necessary to obtain advice from a tax expert.
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