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Some not-for-profits can get resident withholding tax (RWT) exemptions. This means they do not have RWT deducted from interest and dividends they get from banks or other financial institutions.

Other not-for-profits can claim back the RWT they’ve paid as a credit in their income tax returns.

Who can apply for an exemption

You can apply for an RWT exemption if your not-for-profit has either:

  • a full income tax exemption
  • income under $1,000.

Getting an exemption from paying resident withholding tax (RWT)

Charities do not need to apply

Registered charities are automatically exempt from paying RWT. They do not need to apply. 

Our RWT exemption register

Our register lists everyone with an RWT exemption, by IRD number.

Resident withholding tax exemption register

Claiming back RWT you’ve paid

If you’ve paid RWT but you had an exemption, you can get a refund by filling out our Resident withholding tax refund request – IR454 form.

Last updated: 15 Nov 2022
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