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Resident withholding tax on dividends (IR284)

A guide for payers of dividends

This guide is for companies that pay dividends to explain how to comply with the resident withholding tax (RWT) laws. It also explains:

  • when to deduct RWT from dividends
  • when to pay the deductions to us, and
  • what information to give to the people who receive the dividends.


This guide is currently being updated and will be available shortly. We’re sorry for any inconvenience.