COVID-19 - Level 4
Inland Revenue will continue to provide services throughout the COVID-19 response, including paying Working for Families. Please use our online services as phone contact is severely limited.
Find out more >
Paying dividends, interest and royalties to New Zealand residents and deducting resident withholding tax.
Withholding tax from New Zealand payments of interest, dividends and royalties to foreign investors.
Imputation lets companies pass on credits to their shareholders for the income tax it has already paid.
Heads up. We're taking you to our old site, where the page you asked for still lives