Resident withholding tax (RWT)
Paying dividends, interest and royalties to New Zealand residents and deducting resident withholding tax.
Non resident withholding tax (NRWT)
Withholding tax from New Zealand payments of interest, dividends and royalties to foreign investors.
Imputation for companies
Imputation lets companies pass on credits to their shareholders 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.