Documents related to current tax year or to no specific tax year
Resident withholding tax (RWT) on company dividends IR284
A guide for payers of dividends
About this guide
RWT is deducted from interest on money lent as well as on company dividends. This booklet deals only with RWT on dividends you pay your shareholders.
Adobe Acrobat PDF | 385kb | 37 pages
When to use this guide
We’ve written this guide to tell companies that pay dividends how to comply with the resident withholding tax (RWT) laws. It explains when to deduct RWT from dividends, when to pay the deductions to Inland Revenue, and what information to give to the people who receive the dividends.
What you will need