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Individuals & families Businesses & employers Non-profit organisations International You are here: Home › Individual income tax › How different types of income are taxed › RWT Individual income tax Te take whiwhinga mo te takitahi   The Government has announced a number of tax changes as part of Budget 2011. Find out more about these changes.   Deducting RWT from interest or dividends paid to investors Registering as a payer of RWT How much RWT to deduct Paying the RWT you've deducted to us Paying investors who have RWT certificates of exemption Correcting errors when deducting RWT from interest and dividends Requirements for issuing RWT certificates Receiving interest or dividends with RWT deducted What RWT rate to use - individuals, companies and partnerships What RWT rate to use - trusts What RWT rate to use - Maori authorities If you've received a letter about your RWT rate Interest, dividends and RWT Applying for an exemption from RWT What to do at the end of the tax year RWT exemptions Who is exempt from RWT? What happens when an RWT exemption certificate is cancelled List of cancelled RWT exemption certificates List of reissued RWT exemption certificates Additional information and help Glossary Date published: 31 Oct 2010 Back to top Secure online services Login Register now Demonstrations Make a payment For tax agents Public consultation Technical tax area Getting it right Get it done online All online services › Register for secure online services that require a user ID and password Resident withholding tax payer registration Work it out All calculators and tools › Tax on annual income calculator Tax due date calculator Forms and guides All forms and guides › Choose your RWT deduction rate IR456 Application for exemption from resident withholding tax (RWT) on interest and dividends IR451 Resident withholding tax (RWT) on interest - payer's guide IR283 Contact us All contact info ›

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