Make a payment
Forms and guides Ngā puka tāke me ngā puka tohutohu

Application for exemption from RWT on interest and dividends IR451

Use this form to apply for a certificate of exemption from resident withholding tax (RWT).

From 1 April 2020, we will no longer issue a certificate of exemption to approved applicants. Instead your IRD number will be added to an online RWT exemption register.

To complete this form you'll need:

  • the IRD number and name of the person or organisation claiming the exemption
  • your contact details
  • the reason for claiming the exemption. If you are applying under an Act other than the Income Tax Act, you will also need to provide the title of that Act.