Apply for a resident withholding tax exemption

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Income tax Dates

MAR 28

AIM instalments are due if you file GST monthly and have a March balance date.
MAR 31

Final date for ratio option provisional tax applications.
APR 7

End-of-year income tax and Working for Families bills are due if you have an extension of time to file your income tax return.

All Income tax dates

Check you're eligible

You need to meet certain criteria before you apply for an exemption.

Getting an exemption from paying RWT

Gather your information

You need:

your IRD number
your contact details
the reason for the declaration.

Download the IR451 form

Application for exemption from resident withholding tax (RWT) on interest and dividends IR451 2023 (PDF 51KB) Download form

Fill in the form and send it to us

The address is on the form.

My responsibilities

Tell your payer you have an exemption from paying resident withholding tax, and if applicable what the expiry date is.

Last updated: 23 Feb 2023