Resident withholding tax
An introduction to resident withholding tax (RWT), the tax you pay on dividends, interest or royalties.
Non-resident withholding tax
If you pay dividends, interest or royalties to New Zealand non-residents you need to deduct non-resident withholding tax (NRWT).
Imputation lets shareholders receive tax credits with the dividends they receive, by allowing the company to pass on credits for the income tax it has already paid.
Investment income reporting requirements
If your business or organisation is a payer of investment income, you must send us information about who you pay.