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myIR, payments and more

Resident withholding tax (RWT)
Tāke mō ngā huamoni me ngā pānga


List of words and terms used in this section
Listed PIE Non-resident passive income
Resident passive income  

 Listed PIE

A listed PIE (portfolio investment entity) is a company listed on the New Zealand stock exchange that:

  • has elected to become a PIE, and
  • is not a PIE that uses the investor's prescribed investor rate.

 Non-resident passive income

Formerly non-resident withholding income

 Resident passive income

Resident passive income means an amount paid to a person resident in New Zealand that consists of:

  • interest
  • a dividend
  • a taxable Māori authority distribution (other than a retirement scheme contribution)
  • a replacement payment paid to a person under a share lending arrangement
  • RWT required to be withheld under the RWT rules unless the context otherwise requires.