Resident withholding tax (RWT) on dividends – payer’s guide
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Resident withholding tax (RWT) on dividends – payer’s guide
Form Number: IR284 / Form Code: IR284
About this resource
This guide covers the RWT obligations of New Zealand companies and other dividend payers.
How to use it
Determine the taxable dividend and credits, deduct the correct RWT, pay and report by the due date, give recipients the required information and keep calculation records.
Related forms and guides
- RWT on interest – payer’s guide (IR283)
- RWT exemption application (IR451)
- Choose your RWT deduction rate (IR456)
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