Skip to Content

myIR, payments and more

Forms and guides
Ngā puka tāke me ngā puka tohutohu

Resident withholding tax on dividends (IR284)

A guide for payers of dividends

This guide is for companies that pay dividends to explain how to comply with the resident withholding tax (RWT) laws. It also explains:

  • when to deduct RWT from dividends
  • when to pay the deductions to us, and
  • what information to give to the people who receive the dividends.

RWT is deducted from interest on money lent and on dividends

This guide only deals with RWT on dividends you pay your shareholders.