Apply for a resident withholding tax exemption

Skip to main content

Income tax Dates

JAN 15

AIM instalments are due if you have a March balance date.
JAN 15

Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.
JAN 29

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

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