Resident withholding tax
An introduction to resident withholding tax (RWT), the tax you pay on dividends, interest or royalties.
Non-resident withholding tax
If you pay dividends, interest or royalties to New Zealand non-residents you need to deduct non-resident withholding tax (NRWT).
Imputation lets a company share the tax it has paid on its income with shareholders when it pays dividends.
Investment income reporting requirements
If your business or organisation is a payer of investment income, you must send us information about who you pay.