Apply for a resident withholding tax exemption

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Income tax Dates

JAN 28

AIM instalments are due if you file GST monthly and have a March balance date.
FEB 7

End-of-year income tax and Working for Families bills are due, unless your tax agent has an extension of time to file your income tax return.
FEB 28

Provisional tax payments are due if you have a March balance date and use the ratio option.

All Income tax dates

Before you start

You need to meet certain criteria before you apply for an exemption. Check that you're eligible.

Getting an exemption from paying RWT

Gather your information

You need:

your IRD number
your contact details
the reason for the declaration.

In myIR, select the 'I want to...' tab

Select 'Apply for an RWT exemption'

You'll find this under the heading 'Registration, application and enrolment'

Submit the application

You can attach supporting documentation before submitting

Log in to myIR

Other ways to do this

You can complete a paper application and send it to us.

Download the IR451 form

Application for exemption from resident withholding tax (RWT) on interest and dividends IR451 2023 (PDF 115KB) Download form

Your responsibilities

Tell your payer you have an exemption from paying resident withholding tax, and if applicable what the expiry date is.

Last updated: 18 Apr 2024